Chapter IHTM12156
| Published date | 20 March 2016 |
| Record Number | IHTM12156 |
| Court | HM Revenue & Customs |
The statutory rules of intestacy (IHTM12142) apply not only where there is no Will but also where a Will has left any part of the deceased’s estate undisposed of. Partial intestacy cases are fairly uncommon, but when they do arise, they can be extremely complex.
In a partial intestacy, the intestate part of the estate may be subject to prior and/or legal rights claims (IHTM12201) if the intestate was survived by a spouse or civil partner (IHTM11032) and/or children. The extent of these rights will depend on the nature of the intestate estate (heritable or moveable).
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