TSEM7826 - Deceased persons: intestacy - England and Wales - surviving spouse or civil partner
If an intestate leaves a surviving spouse or civil partner, it is provided that
- if there are no issue and no surviving parent or brother or
sister, or issue of a brother or sister, the whole estate shall
pass to the surviving spouse or civil partner absolutely
- if there are issue surviving, the surviving spouse or civil partner shall take
- the personal chattels absolutely;
- a ‘fixed sum’ (see (a) of
TSEM7828), free of inheritance tax and
costs, with interest at six per cent per annum from the date of
death, and
- a life interest in one-half of the residue of the estate.
- if there are no issue but a surviving parent or brother or sister, or issue of a brother or sister, the surviving spouse or civil partner shall take –
- the personal chattels absolutely;
- a ‘fixed sum’ (see (b) of
TSEM7828), free of inheritance tax and
costs, with interest at six per cent per annum from the date of
death, and
- an absolute interest in one-half of the residue.
