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IHTM12000 | Succession: contents

From HM Revenue & Customs · Inheritance Tax Manual

Contents105 entries

  1. IHTM12001Succession: Summary
  2. IHTM12041Succession: Wills: What is a Will?
  3. IHTM12042Succession: Wills: Characteristics of a Will
  4. IHTM12043Succession: Wills: Requirements for making a valid Will
  5. IHTM12044Succession: Wills: Formalities required to make a valid Will
  6. IHTM12045Succession: Wills: Capacity required to make a valid Will
  7. IHTM12046Succession: Wills: Privileged Will
  8. IHTM12047Succession: Wills: Scottish Wills
  9. IHTM12051Succession: Wills: Construction of Wills: General approach
  10. IHTM12052Succession: Wills: Construction of Wills: Principles of construction
  11. IHTM12053Succession: Wills: Construction of Wills: Meaning of words and phrases
  12. IHTM12054Succession: Wills: Construction of Wills: Inconsistent clauses
  13. IHTM12055Succession: Wills: Construction of Wills: Use of extrinsic evidence
  14. IHTM12056Succession: Wills: Construction of Wills: Rectification of Wills (England & Wales)
  15. IHTM12057Succession: Wills: Construction of Wills: Rectification of Wills (Scotland)
  16. IHTM12061Succession: Wills: Joint and mutual Wills: Introduction
  17. IHTM12062Succession: Wills: Joint and mutual Wills: Joint Wills
  18. IHTM12063Succession: Wills: Joint and mutual Wills: Mutual Wills
  19. IHTM12071Succession: Wills: Revocation of a Will: Introduction
  20. IHTM12072Succession: Wills: Revocation of a Will: By subsequent Will or codicil (England & Wales, Northern Ireland)
  21. IHTM12072ASuccession: Wills: Revocation of a Will: By subsequent Will or codicil (Scotland)
  22. IHTM12073Succession: Wills: Revocation of a Will: By destruction
  23. IHTM12074Succession: Wills: Revocation of a Will: By marriage or civil partnership
  24. IHTM12075Succession: Wills: Revocation of a Will: partial revocation (England, Wales and Northern Ireland)
  25. IHTM12076Succession: Wills: Revocation of a Will: partial revocation (Scotland)
  26. IHTM12081Succession: Wills: Legacies and devises: background
  27. IHTM12082Succession: Wills: Legacies and devises: classification of legacies and devises
  28. IHTM12083Succession: Wills: Legacies and devises: ademption
  29. IHTM12084Succession: Wills: Legacies and devises: Lapse (England, Wales and Northern Ireland)
  30. IHTM12085Succession: Wills: Legacies and devises: Vesting (Scotland)
  31. IHTM12086Succession: Wills: Legacies and devises: abatement
  32. IHTM12087Succession: Wills: Legacies and devises: Abatement where there are not enough assets to pay the gifts in full
  33. IHTM12088Succession: Wills: Legacies and devises: Abatement caused by grossing up under IHTA84/S38
  34. IHTM12091Succession: The incidence of debts and legacies: Debts charged on property
  35. IHTM12092Succession: The incidence of debts and legacies: acceptance of liability to pay debts
  36. IHTM12093Succession: The incidence of debts and legacies: Payment of uncharged debts out of the estate
  37. IHTM12094Succession: The incidence of debts and legacies: Payment of legacies
  38. IHTM12101Succession: Intestacy: Background
  39. IHTM12111Succession: intestacy: rules in England and Wales: summary of the main rules of intestacy
  40. IHTM12112Succession: intestacy: rules in England and Wales: rules of intestacy
  41. IHTM12121Succession: intestacy: distributions (England & Wales): surviving spouse or civil partner
  42. IHTM12122Succession: intestacy: distributions (England & Wales): statutory legacy
  43. IHTM12123Succession: intestacy: distributions (England & Wales): other factors affecting surviving spouse's or civil partner's entitlement
  44. IHTM12124Succession: intestacy: distributions (England & Wales): issue
  45. IHTM12125Succession: intestacy: distributions (England & Wales): other persons
  46. IHTM12126Succession: intestacy: distributions (England & Wales): bona vacantia
  47. IHTM12127Succession: intestacy: distributions (England & Wales): beneficiary does not take up an entitlement under intestacy
  48. IHTM12128Succession: intestacy: distributions (England & Wales): partial intestacy
  49. IHTM12129Succession: intestacy: distributions (England & Wales): hotchpot
  50. IHTM12141Succession: Intestacy: Intestacy (Scotland): Summary of the main rules of intestacy
  51. IHTM12142Succession: Intestacy: Intestacy (Scotland): Rules of intestacy
  52. IHTM12151Succession: Intestacy: Distributions under intestacy (Scotland): Surviving spouse or civil partner
  53. IHTM12152Succession: Intestacy: Distributions under intestacy (Scotland): children
  54. IHTM12153Succession: Intestacy: Distributions under intestacy (Scotland) - other persons
  55. IHTM12154Succession: Intestacy: Distributions under intestacy (Scotland): Ultimus haeres
  56. IHTM12155Succession: Intestacy: Distributions under intestacy (Scotland): Beneficiary does not take up an entitlement under intestacy
  57. IHTM12156Succession: Intestacy: Distributions under intestacy (Scotland): Partial intestacy
  58. IHTM12161Succession: intestacy: rules in Northern Ireland: summary of the main rules of intestacy
  59. IHTM12162Succession: intestacy: rules in Northern Ireland: rules of intestacy
  60. IHTM12171Succession: intestacy: distributions in Northern Ireland: surviving spouse or civil partner
  61. IHTM12172Succession: intestacy: distributions in Northern Ireland: statutory legacy
  62. IHTM12173Succession: intestacy: distributions in Northern Ireland: other factors affecting surviving spouse or civil partner's entitlement
  63. IHTM12174Succession: intestacy: distributions in Northern Ireland: issue
  64. IHTM12175Succession: intestacy: distributions in Northern Ireland: other persons
  65. IHTM12176Succession: intestacy: distributions in Northern Ireland: bona vacantia
  66. IHTM12177Succession: Intestacy: distributions in Northern Ireland: beneficiary does not take up an entitlement under intestacy
  67. IHTM12178Succession: intestacy: distributions in Northern Ireland: partial intestacy
  68. IHTM12179Succession: intestacy: distributions in Northern Ireland: hotchpot
  69. IHTM12191Succession: Simultaneous deaths (commorientes): Introduction
  70. IHTM12192Succession: Simultaneous deaths (commorientes): General law (England and Wales)
  71. IHTM12193Succession: Simultaneous deaths (commorientes): General law (Scotland)
  72. IHTM12194Succession: Simultaneous deaths (commorientes): General law (Northern Ireland)
  73. IHTM12195Succession: Simultaneous deaths (commorientes): IHT position
  74. IHTM12196Succession: Simultaneous deaths (commorientes): Death of younger (England & Wales)
  75. IHTM12197Succession: Simultaneous deaths (commorientes): Death of elder
  76. IHTM12201Succession: Scottish Prior and Legal rights: Introduction
  77. IHTM12211Succession: Scottish Prior and Legal rights: Prior rights: Prior rights on Intestacy
  78. IHTM12212Succession: Scottish Prior and Legal rights: Prior rights: Value for prior rights
  79. IHTM12213Succession: Scottish Prior and Legal rights: Prior rights: Examples of prior rights calculation
  80. IHTM12221Succession: Scottish Prior and Legal rights: Legal rights: Introduction
  81. IHTM12222Succession: Scottish Prior and Legal rights: Legal rights: Inheritance Tax practice on death
  82. IHTM12223Succession: Scottish Prior and Legal rights: Legal rights: Inheritance Tax practice where legal rights are discharged
  83. IHTM12224Succession: Scottish Prior and Legal rights: Legal rights: Other Inheritance Tax implications
  84. IHTM12225Succession: Scottish Prior and Legal rights: Legal rights: Value and estate from which legal rights can be claimed
  85. IHTM12226Succession: Scottish Prior and Legal rights: Legal rights: Time limit for claim
  86. IHTM12227Succession: Scottish Prior and Legal rights: Legal rights: Election between testamentary and legal rights
  87. IHTM12228Succession: Scottish Prior and Legal rights: Legal rights: Effect of lifetime disposals on legal rights entitlement
  88. IHTM12229Succession: Scottish Prior and Legal rights: Legal rights: Claim or discharge of legal rights
  89. IHTM12230Succession: Legal rights Scottish Prior and Legal rights: Death of potential claimant
  90. IHTM12241Succession: Scottish Prior and Legal rights: Example of legal rights calculations: The facts
  91. IHTM12242Succession: Scottish Prior and Legal rights: Example of legal rights calculations: The succession
  92. IHTM12243Succession: Scottish Prior and Legal rights: Example of legal rights calculations: Individual succession rights, where claims or discharges of legal rights have yet been made
  93. IHTM12244Succession: Scottish Prior and Legal rights: Example of legal rights calculations - scenario 1
  94. IHTM12245Succession: Scottish Prior and Legal rights: Example of legal rights calculations - scenario 2
  95. IHTM12250Succession: Scottish Prior and Legal rights: Legal rights: Young persons under 18
  96. IHTM12251Succession: Scottish Prior and Legal rights: Legal rights: Adults with incapacity
  97. IHTM12252Succession: Scottish Prior and Legal rights: Scottish Prior and Legal rights: Definition of children
  98. IHTM12253Succession: Scottish Prior and Legal rights: Scottish Prior and Legal rights: Meaning of representation
  99. IHTM12011Succession: Boxes 24 to 28 of the IHT400: Purpose of the questions
  100. IHTM12021Succession: Information given at boxes 24 to 28 of the IHT400: Deceased's former residence
  101. IHTM12022Succession: Information given at boxes 24 to 28 of the IHT400: Other items in the Will
  102. IHTM12031Succession: Investigating boxes 24 to 28 of the IHT400: General approach
  103. IHTM12032Succession: Investigating boxes 24 to 28 of the IHT400: Deceased's former residence
  104. IHTM12033Succession: Investigating boxes 24 to 28 of the IHT400: Other items in the Will
  105. IHTM12035Succession: Investigating boxes 24 to 28 of the IHT400: Noting future claims under the Will