Commentary

I4.461 Intestacy in Scotland

IHT, trusts and estates

I4.461 Intestacy in Scotland

Post-death rearrangement: Scotland

I4.461 Intestacy in Scotland

The intestacy rules, and the provisions of the Inheritance (Provision for Family and Dependants) Act 1975 have no application to succession to the estates of persons who die domiciled in Scotland. For Scottish cases the rules are to be found in the Succession (Scotland) Act 1964 as amended.

All rights which arise on intestacy in Scotland are absolute1. There is nothing comparable to the English provisions which allows an application to the court by the family and dependants where rights on intestacy do not provide reasonable financial provision.

However, in Scotland where a deceased

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