IHTM12000 - Succession: contents
| Summary
Supplementary page D1 (form D1) |
| Wills |
| Intestacy |
| Simultaneous deaths (Commorientes) |
| Scottish Prior and Legal Rights |
Summary
| IHTM12001 | Summary |
Supplementary page D1 (form D1)
| IHTM12011 | Purpose of the form |
| IHTM12012 | Dealing with form D1/will -chart |
Information provided on form D1
| IHTM12021 | Deceased’s former residence (question 1) |
| IHTM12022 | Other items in the will (question 2) |
| IHTM12023 | Non-chargeable beneficiaries (question 3) |
Investigating form D1
| IHTM12031 | General approach |
| IHTM12032 | Deceased’s former residence (question 1) |
| IHTM12033 | Other items in the will (question 2) |
| IHTM12034 | Non-chargeable beneficiaries (question 3) |
| IHTM12035 | Noting future claims under the will |
Wills
| IHTM12041 | What is a will? |
| IHTM12042 | Characteristics of a will |
| IHTM12043 | Requirements for making a valid will |
| IHTM12044 | Formalities required to make a valid will |
| IHTM12045 | Capacity required to make a valid will |
| IHTM12046 | Privileged wills |
| IHTM12047 | Scottish Wills |
Construction of wills
| IHTM12051 | General approach |
| IHTM12052 | Principles of construction |
| IHTM12053 | Meaning of words and phrases |
| IHTM12054 | Inconsistent clauses |
| IHTM12055 | Extrinsic evidence |
| IHTM12056 | Rectification of wills |
Joint and Mutual wills
| IHTM12061 | Introduction |
| IHTM12062 | Joint wills |
| IHTM12063 | Mutual wills |
Revocation of a will
| IHTM12071 | Introduction |
| IHTM12072 | By subsequent will or codicil |
| IHTM12073 | By destruction |
| IHTM12074 | By marriage or civil partnership |
| IHTM12075 | Partial revocation |
Wills: legacies and devises
| IHTM12081 | Background |
| IHTM12082 | Classification of legacies and devises |
| IHTM12083 | Ademption |
| IHTM12084 | Lapse (England, Wales and Northern Ireland) |
| IHTM12085 | Vesting (Scotland) |
| IHTM12086 | Abatement |
| IHTM12087 | Abatement where there are not enough assets to pay the gifts in full |
| IHTM12088 | Abatement caused by grossing up under s.38 |
The incidence of debts and legacies
| IHTM12091 | Debts charged on property |
| IHTM12092 | Acceptance of liability to pay debts |
| IHTM12093 | Payment of uncharged debts out of the estate |
| IHTM12094 | Payment of legacies |
Intestacy
| IHTM12101 | Background |
Intestacy (E & W)
| IHTM12111 | Summary of the main rules of intestacy - chart |
| IHTM12112 | Rules of intestacy |
Distributions under intestacy (E & W)
| IHTM12121 | Surviving spouse or civil partner |
| IHTM12122 | Statutory legacy |
| IHTM12123 | Other factors affecting surviving spouse's or civil partner's entitlement |
| IHTM12124 | Issue |
| IHTM12125 | Other persons |
| IHTM12126 | Bona vacantia |
| IHTM12127 | Beneficiary does not take up an entitlement under intestacy |
| IHTM12128 | Partial intestacy |
| IHTM12129 | Hotchpot |
Intestacy (Scotland)
| IHTM12141 | Summary of the main rules of intestacy - chart |
| IHTM12142 | Rules of intestacy |
Distributions under intestacy (Scotland) -
| IHTM12151 | Surviving spouse or civil partner |
| IHTM12152 | Children |
| IHTM12153 | Other persons |
| IHTM12154 | Ultimus haeres |
| IHTM12155 | Beneficiary does not take up an entitlement under intestacy |
| IHTM12156 | Partial intestacy |
Intestacy (NI)
| IHTM12161 | Summary of the main rules of intestacy - chart |
| IHTM12162 | Rules of intestacy |
Distributions under intestacy (NI)
| IHTM12171 | Surviving spouse or civil partner |
| IHTM12172 | Statutory legacy |
| IHTM12173 | Other factors affecting surviving spouse's or civil partner's entitlement |
| IHTM12174 | Issue |
| IHTM12175 | Other persons |
| IHTM12176 | Bona vacantia |
| IHTM12177 | Beneficiary does not take up an entitlement under intestacy |
| IHTM12178 | Partial intestacy |
| IHTM12179 | Hotchpot |
Succession: simultaneous deaths
(commorientes)
| IHTM12191 | Introduction |
| IHTM12192 | General law (England and Wales) |
| IHTM12193 | General law (Scotland) |
| IHTM12194 | General law (Northern Ireland) |
| IHTM12195 | IHT position |
| IHTM12196 | Death of younger |
| IHTM12197 | Death of elder |
Scottish Prior and Legal rights
| IHTM12201 | Introduction |
| IHTM12202 | Prior and Legal rights - chart |
Prior rights
| IHTM12211 | Prior rights on Intestacy |
| IHTM12212 | Value for prior rights |
| IHTM12213 | Examples of prior rights calculations |
Legal rights
| IHTM12221 | Introduction |
| IHTM12222 | Inheritance tax practice on death |
| IHTM12223 | Inheritance tax practice where legal rights are discharged |
| IHTM12224 | Other inheritance tax implications |
| IHTM12225 | Value and estate from which legal rights can be claimed |
| IHTM12226 | Time limit for claim |
| IHTM12227 | Election between testamentary and legal rights |
| IHTM12228 | Effect of lifetime disposals on legal rights entitlement |
| IHTM12229 | Claim or discharge of legal rights |
| IHTM12230 | Death of potential claimant |
| Example of legal rights calculation | |
| IHTM12250 | Young persons under 18 |
| IHTM12251 | Adults with incapacity |
| IHTM12252 | Definition of children |
| IHTM12253 | Meaning of representation |
Example of legal rights calculations
| IHTM12241 | The facts |
| IHTM12242 | The succession |
| IHTM12243 | Individual succession rights, where claims or discharges of legal rights have yet been made |
| IHTM12244 | Scenario 1 |
| IHTM12245 | Scenario 2 |
