IHTM12083 | Succession: Wills: Legacies and devises: ademption

From HM Revenue & Customs · Inheritance Tax Manual

If the property specific gift (legacies and devises) no longer forms part of the testator or testatrix’s () estate at their death, the gift fails by ademption.

A specific bequest which speaks from the death of the testator such as

‘I give to Peter all the cars which I shall own at my death’

is not subject to the Doctrine of Ademption as this only applies where the subject-matter of the gift has to be established at a date before the death.

A change in the subject matter of a gift causes ademption but a mere change of name or form does not.