IHTM12125 - Distributions under intestacy (E & W): other persons

If the deceased had no surviving spouse or civil partner ( IHTM11032) or issue others may benefit in the following order

• parents - equally if both living
• brothers and sisters of the whole blood - equally and their issue per stirpes
• brothers and sisters of half blood - equally and their issue per stirpes
• grandparents - equally if more than one living
• uncles and aunts of the whole blood - equally and their issue per stirpes
• uncles and aunts of half blood - equally and their issue per stirpes
• The Crown ( IHTM12126), Duchy of Lancaster or Duchy of Cornwall.

If a property is to be divided ‘per stirpes’ among the children of a deceased person, then each child takes an equal share. If a child has predeceased the deceased that child’s children will take equally between them the share that the predeceased child would have taken.

The rules provide that any beneficiary qualifying within a particular category excludes anyone from a lower category qualifying for benefit.

The rules also provide that, like the deceased’s issue ( IHTM12124), the brothers and sisters and aunts and uncles (or their issue where appropriate) do not take vested interests until they attain 18 or marry.