Commentary

I9.434 Interests in unadministered estates

IHT, trusts and estates

I9.434 Interests in unadministered estates

I9.434 Interests in unadministered estates

In considering the situs of interests under wills or intestacies under the general law, and apart from the effect of IHTA 1984, s 91 (see below), it is necessary to distinguish the cases where the interest in question is in an estate which has not yet been fully administered. In such cases a residuary beneficiary has, by English law, no right to any specific asset which forms part of the estate. He is entitled simply to have the property duly administered1. His interest will therefore be situated at the place where the estate is administered, which is usually fixed by the residence

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