I4.122 Unenforceable rights or interests

IHT, trusts and estates

I4.122 Unenforceable rights or interests

I4.122 Unenforceable rights or interests

A right or expectation which is unenforceable is not property for IHT purposes — see I3.216 and the examples given there.

Some further examples of items which are not part of a person's estate on death (assuming no money has actually been received in respect of them by the deceased before his death) are set out below. Some of them can be regarded as excluded from charge because they are rights conferred on the deceased's dependants, rather than part of the deceased's estate.


    •     Lump sums payable, on the death of a serving civil servant1, to a surviving spouse if so nominated under the Principal Civil Service Pension Scheme which took effect on 1 June 1972, and payable in default to the personal representatives. Such payments are discretionary. However, arrears of Civil Service pay or pension at the date of death do form part of the estate, unless paid as a result of a retrospective post-death pay

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