Commentary

I4.105 Intestate deaths

IHT, trusts and estates

I4.105 Intestate deaths

I4.105 Intestate deaths

If a person dies intestate, that is without making a Will, the law divides the estate in a particular way1. Any asset owned as joint tenants, typically a bank account or the family home, will pass by survivorship to the remaining joint tenant (often the spouse or civil partner). The intestacy rules apply only to the remainder of the estate. If, on the other hand, the house and other assets were owned either in the sole name of the person who died or jointly with his spouse or civil partner as tenants in common, the deceased's share would form part of his estate and would be subject to the intestacy rules.

If the deceased made a Will but the Will did not effectively dispose of all their estate this is a partial intestacy2. The property that was not disposed of by the Will passes under the rules of intestacy. The IHT liability when there is a partial intestacy is governed by the provisions detailed at I4.2313. The effect of this is that if the residue is partly exempt the share of residue taken by the spouse or civil partner example, will not be reduced by any tax attributable to the chargeable parts.

The intestacy rules currently

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