Chapter IHTM12178
| Published date | 20 March 2016 |
| Record Number | IHTM12178 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
Partial intestacy is governed by Administration of Estates (NI) Act 1955/S18 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 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...
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