Chapter IHTM12129

Published date20 March 2016
Record NumberIHTM12129
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

For deaths before 1 January 1996 the Administration of Estates Act 1925 required individuals entitled on an intestacy to bring certain benefits they had already received into account (into hotchpot) against their share under the intestacy.

This meant that for deaths before 1996

  • any money or property received by children (but not grandchildren) before the death as an advancement or on marriage had to be taken into account and set against their share of the intestate’s estate, and
  • where there was a partial intestacy, the surviving spouse or issue of...

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