Chapter IHTM12101

CourtHM Revenue & Customs
Published date20 March 2016
Record NumberIHTM12101

Intestacy arises where a deceased person does not effectively dispose of their property by Will (IHTM12041)

There is either:

  • a total intestacy where none of the estate is disposed of, or
  • a partial intestacy where part of the estate is not disposed of.

There are legal rules (IHTM12111) for the distribution of an estate on...

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