IHTM12201 - Scottish Prior and Legal rights: introduction
Under Scots Law the surviving spouse or civil partner (
IHTM11032) and the children of a person
who has died domiciled in Scotland have the following rights in the
estate of that person
prior rights (
IHTM12211) - these are the statutory
entitlement of the surviving spouse or civil partner, and apply in
intestacy (
IHTM12101) or partial intestacy (
IHTM12156) cases only. They consist of
a right to
- a house,
- furniture, and
- a cash provision.
legal rights including rights under s131 of the Civil Partnership Act 2004 ( IHTM12221) - these rights, which stem mainly from common law, are available to both the surviving spouse or civil partner and to surviving children, ( IHTM12252) in all cases, whether testacy or intestacy. They are determined according to the value of, and paid from, moveable estate ( IHTM12225) only.
