IHTM12000 - Succession: contents

Summary

1. IHTM12001

   Summary

Wills

1. IHTM12041

   Wills: What is a Will?
2. IHTM12042

   Wills: Characteristics of a Will
3. IHTM12043

   Wills: Requirements for making a valid Will
4. IHTM12044

   Wills: Formalities required to make a valid Will
5. IHTM12045

   Wills: Capacity required to make a valid Will
6. IHTM12046

   Wills: Privileged Wills
7. IHTM12047

   Wills: Scottish Wills

Wills: Construction of wills

1. IHTM12051

   Wills: Construction of wills: General approach
2. IHTM12052

   Wills: Construction of wills: Principles of construction
3. IHTM12053

   Wills: Construction of wills: Meaning of words and phrases
4. IHTM12054

   Wills: Construction of wills: Inconsistent clauses
5. IHTM12055

   Wills: Construction of wills: Extrinsic evidence
6. IHTM12056

   Wills: Construction of wills: Rectification of Wills (England & Wales)
7. IHTM12057

   Wills: Construction of Wills: Rectification of Wills (Scotland)

Wills: Joint and Mutual wills

1. IHTM12061

   Wills: Joint and Mutual wills: Introduction
2. IHTM12062

   Wills: Joint and Mutual wills: Joint wills
3. IHTM12063

   Wills: Joint and Mutual wills: Mutual Wills

Wills: Revocation of a will

1. IHTM12071

   Wills: Revocation of a will: Introduction
2. IHTM12072

   Wills: Revocation of a will: By subsequent Will or codicil (England & Wales, Northern Ireland)
3. IHTM12072A

   Wills: Revocation of a Will: By subsequent Will or codicil (Scotland)
4. IHTM12073

   Wills: Revocation of a will: By destruction
5. IHTM12074

   Wills: Revocation of a will: By marriage or civil partnership
6. IHTM12075

   Wills: Revocation of a will: Partial revocation (England, Wales and Northern Ireland)
7. IHTM12076

   Wills: Revocation of a Will: partial revocation - (Scotland)

Wills: legacies and devises

1. IHTM12081

   Wills: Legacies and devises: Background
2. IHTM12082

   Wills: Legacies and devises: Classification of legacies and devises
3. IHTM12083

   Wills: Legacies and devises: Ademption
4. IHTM12084

   Wills: Legacies and devises: Lapse (England, Wales and Northern Ireland)
5. IHTM12085

   Wills: Legacies and devises: Vesting (Scotland)
6. IHTM12086

   Wills: Legacies and devises: Abatement
7. IHTM12087

   Wills: Legacies and devises: Abatement where there are not enough assets to pay the gifts in full
8. IHTM12088

   Wills: Legacies and devises: Abatement caused by grossing up under s.38

The incidence of debts and legacies

1. IHTM12091

   The incidence of debts and legacies: Debts charged on property
2. IHTM12092

   The incidence of debts and legacies: Acceptance of liability to pay debts
3. IHTM12093

   The incidence of debts and legacies: Payment of uncharged debts out of the estate
4. IHTM12094

   The incidence of debts and legacies: Payment of legacies

Intestacy

1. IHTM12101

   Intestacy: Background

Intestacy: Rules in England and Wales

1. IHTM12111

   Intestacy: Intestacy (England and Wales): Summary of the main rules of intestacy
2. IHTM12112

   Intestacy: Intestacy (England and Wales): Rules of intestacy

Intestacy: Distributions (England & Wales)

1. IHTM12121

   Intestacy: Distributions under intestacy (England and Wales): Surviving spouse or civil partner
2. IHTM12122

   Intestacy: Distributions under intestacy (England and Wales): Statutory legacy
3. IHTM12123

   Intestacy: Distributions under intestacy (England and Wales): Other factors affecting surviving spouse's or civil partner's entitlement
4. IHTM12124

   Intestacy: Distributions under intestacy (England and Wales): Issue
5. IHTM12125

   Intestacy: Distributions under intestacy (England and Wales): Other persons
6. IHTM12126

   Intestacy: Distributions under intestacy (England and Wales): Bona vacantia
7. IHTM12127

   Intestacy: Distributions under intestacy (England and Wales): Beneficiary does not take up an entitlement under intestacy
8. IHTM12128

   Intestacy: Distributions under intestacy (England and Wales): Partial intestacy
9. IHTM12129

   Intestacy: Distributions under intestacy (England and Wales): Hotchpot

Intestacy: Intestacy (Scotland)

1. IHTM12141

   Intestacy: Intestacy (Scotland): Summary of the main rules of intestacy
2. IHTM12142

   Intestacy: Intestacy (Scotland): Rules of intestacy

Intestacy: Distributions under intestacy (Scotland)

1. IHTM12151

   Intestacy: Distributions under intestacy (Scotland): Surviving spouse or civil partner
2. IHTM12152

   Intestacy: Distributions under intestacy (Scotland): Children
3. IHTM12153

   Intestacy: Distributions under intestacy (Scotland): Other persons
4. IHTM12154

   Intestacy: Distributions under intestacy (Scotland): Ultimus haeres
5. IHTM12155

   Intestacy: Distributions under intestacy (Scotland): Beneficiary does not take up an entitlement under intestacy
6. IHTM12156

   Intestacy: Distributions under intestacy (Scotland): Partial intestacy

Intestacy: Rules in Northern Ireland

1. IHTM12161

   Intestacy: Intestacy (Northern Ireland): Summary of the main rules of intestacy
2. IHTM12162

   Intestacy: Intestacy (Northern Ireland): Rules of intestacy

Intestacy: Distributions (Northern Ireland)

1. IHTM12171

   Intestacy: Distributions under intestacy (Northern Ireland): Surviving spouse or civil partner
2. IHTM12172

   Intestacy: Distributions under intestacy (Northern Ireland): Statutory legacy
3. IHTM12173

   Intestacy: Distributions under intestacy (Northern Ireland): Other factors affecting surviving spouse's or civil partner's entitlement
4. IHTM12174

   Intestacy: Distributions under intestacy (Northern Ireland): Issue
5. IHTM12175

   Intestacy: Distributions under intestacy (Northern Ireland): Other persons
6. IHTM12176

   Intestacy: Distributions under intestacy (Northern Ireland): Bona vacantia
7. IHTM12177

   Intestacy: Distributions under intestacy (Northern Ireland): Beneficiary does not take up an entitlement under intestacy
8. IHTM12178

   Intestacy: Distributions under intestacy (Northern Ireland): Partial intestacy
9. IHTM12179

   Intestacy: Distributions under intestacy (Northern Ireland): Hotchpot

Simultaneous deaths (Commorientes)

1. IHTM12191

   Simultaneous deaths (Commorientes): Introduction
2. IHTM12192

   Simultaneous deaths (Commorientes): General law (England and Wales)
3. IHTM12193

   Simultaneous deaths (Commorientes): General law (Scotland)
4. IHTM12194

   Simultaneous deaths (Commorientes): General law (Northern Ireland)
5. IHTM12195

   Simultaneous deaths (Commorientes): IHT position
6. IHTM12196

   Simultaneous deaths (Commorientes): Death of younger (England & Wales)
7. IHTM12197

   Simultaneous deaths (Commorientes): Death of elder

Scottish Prior and Legal Rights

1. IHTM12201

   Scottish Prior and Legal Rights: Introduction

Scottish Prior and Legal Rights: Prior rights

1. IHTM12211

   Scottish Prior and Legal Rights: Prior rights: Prior rights on Intestacy
2. IHTM12212

   Scottish Prior and Legal Rights: Prior rights: Value for prior rights
3. IHTM12213

   Scottish Prior and Legal Rights: Prior rights: Examples of prior rights calculations

Scottish Prior and Legal Rights: Legal rights

1. IHTM12221

   Scottish Prior and Legal Rights: Legal rights: Introduction
2. IHTM12222

   Scottish Prior and Legal Rights: Legal rights: Inheritance tax practice on death
3. IHTM12223

   Scottish Prior and Legal Rights: Legal rights: Inheritance tax practice where legal rights are discharged
4. IHTM12224

   Scottish Prior and Legal Rights: Legal rights: Other inheritance tax implications
5. IHTM12225

   Scottish Prior and Legal Rights: Legal rights: Value and estate from which legal rights can be claimed
6. IHTM12226

   Scottish Prior and Legal Rights: Legal rights: Time limit for claim
7. IHTM12227

   Scottish Prior and Legal Rights: Legal rights: Election between testamentary and legal rights
8. IHTM12228

   Scottish Prior and Legal Rights: Legal rights: Effect of lifetime disposals on legal rights entitlement
9. IHTM12229

   Scottish Prior and Legal Rights: Legal rights: Claim or discharge of legal rights
10. IHTM12230

    Scottish Prior and Legal Rights: Legal rights: Death of potential claimant

Example of legal rights calculations

1. IHTM12241

   Scottish Prior and Legal Rights: Example of legal rights calculations: The facts
2. IHTM12242

   Scottish Prior and Legal Rights: Example of legal rights calculations: The succession
3. IHTM12243

   Scottish Prior and Legal Rights: Example of legal rights calculations: Individual succession rights, where claims or discharges of legal rights have yet been made
4. IHTM12244

   Scottish Prior and Legal Rights: Example of legal rights calculations: Scenario 1
5. IHTM12245

   Scottish Prior and Legal Rights: Example of legal rights calculations: Scenario 2

Legal rights

1. IHTM12250

   Scottish Prior and Legal Rights: Legal rights: Young persons under 18
2. IHTM12251

   Scottish Prior and Legal Rights: Legal rights: Adults with incapacity
3. IHTM12252

   Scottish Prior and Legal Rights: Legal rights: Definition of children
4. IHTM12253

   Scottish Prior and Legal Rights: Legal rights: Meaning of representation