TSEM7864 - Deceased persons: intestacy - Northern Ireland - surviving spouse or civil partner
Where 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 (whether of the whole or half-blood) or issue of such a
brother or sister, the whole estate passes to the surviving spouse
or civil partner absolutely
- if there are issue surviving, the surviving spouse or civil partner takes
- the personal chattels absolutely
- a `fixed sum' (see a of
TSEM7866) 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 of the estate,
where only one child of the intestate also survives
- an absolute interest in one-third of the residue of the estate, where more than one child of the intestate also survive
If a child of the intestate predeceases him leaving issue who survive the intestate, the surviving spouse or civil partner takes the same share as if that child had survived the intestate.
- if there are no issue but a surviving parent or brother or sister (whether of the whole or half-blood) or issue of such a brother or sister, the surviving spouse or civil partner takes
- the personal chattels absolutely
- a `fixed sum' (see b of
TSEM7866) 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 of the estate.
