IHTM12224 - Succession: Scottish Prior and Legal rights: Legal rights: Other Inheritance Tax implications

Legal rights have a number of implications for Inheritance Tax. You may need to consider:

• the effect on the deceased’s estate (IHTM12222)
• the effect where legal rights are discharged (IHTM12223)
• the value of legal rights as an asset in the estate of someone who has died (IHTM10302)
• the value of legal rights as a debt in the estate of someone who has died (IHTM10303)
• the treatment of legal rights for grossing up (IHTM26001)