Chapter IHTM12101
| Published date | 20 March 2016 |
| Record Number | IHTM12101 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
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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