IHTM12224 | Succession: Scottish Prior and Legal rights: Legal rights: Other Inheritance Tax implications
From HM Revenue & Customs · Inheritance Tax Manual
Legal rights have a number of implications for Inheritance Tax. You may need to consider:
the effect on the deceased’s estate ()
the effect where legal rights are discharged ()
the value of legal rights as an asset in the estate of someone who has died ()
the value of legal rights as a debt in the estate of someone who has died ()
the treatment of legal rights for grossing up ()