Chapter CG31100
| Published date | 12 March 2016 |
| Record Number | CG31100 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
Legatee is defined in TCGA92/S64 (2) as including any person taking
- under a testamentary disposition, that is, normally a will
- on an intestacy
or
- on a partial intestacy.
A partial intestacy arises when a person dies and leaves a will but the will does not fully dispose of the estate. This could happen if a deceased made only specific bequests, did not deal with residue and failed to give instructions concerning some of the assets he or she held at death. More commonly it arises because residue has been left to a person or persons who have already...
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