Chapter IHTM12128

Published date20 March 2016
Record NumberIHTM12128
CourtHM Revenue & Customs

Partial intestacy is governed by Administration of Estates Act 1925/S49 and occurs when a person dies leaving a Will which effectively disposes of some but not all of their property.

The executors will hold the property that is not disposed of by the Will upon the trusts declared by the total intestacy rules.

The Inheritance Tax liability when there is a partial intestacy is governed by IHTA84/S41. The effect of this is that if the...

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