IHTM12000 - Succession: contents


Summary
Boxes 24 to 28 of the IHT400
Information given at boxes 24 to 28 of the IHT400
Investigating boxes 24 to 28 of the IHT400
Wills
The incidence of debts and legacies
Intestacy
Simultaneous deaths (Commorientes)
Scottish Prior and Legal Rights

Summary

IHTM12001 Summary

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Boxes 24 to 28 of the IHT400

IHTM12011 Purpose of the questions

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Information given at boxes 24 to 28 of the IHT400

IHTM12021 Deceased's former residence
IHTM12022 Other items in the will

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Investigating boxes 24 to 28 of the IHT400

IHTM12031 General approach
IHTM12032 Deceased's former residence
IHTM12033 Other items in the will
IHTM12035 Noting future claims under the will

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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

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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

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Intestacy

IHTM12101 Background

Rules in England and Wales

IHTM12111 Summary of the main rules of intestacy
IHTM12112 Rules of intestacy

Distributions (England & Wales)

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
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

Rules in Northern Ireland

IHTM12161 Summary of the main rules of intestacy
IHTM12162 Rules of intestacy

Distributions (Northern Ireland)

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

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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

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Scottish Prior and Legal Rights

IHTM12201 Introduction

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 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

Legal rights

IHTM12250 Young persons under 18
IHTM12251 Adults with incapacity
IHTM12252 Definition of children
IHTM12253 Meaning of representation