IHTM12152 - Distributions under intestacy (Scotland): children

Subject to the rights of the surviving spouse or civil partner ( IHTM11032) ( IHTM12151) the children and grandchildren take absolutely in the following order

• the deceased’s children living at the death equally
• the grandchildren living at the death whose parent would have taken a share but for dying before the intestate, equal shares of their parent’s share.

You should note that

• money received by children (but not grandchildren) before death by way of advances or on marriage may require to be taken into account. You should refer any cases where this is in point to TG
• adopted children have the same rights as natural children
• illegitimate children have the same rights as legitimate children
• an illegitimate child can benefit from a parent’s estate and they from the child's.