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Contents

Official guidance
Trusts, Settlements and Estates Manual

TSEM6030 · Legal background to trusts & estates: wills & estates - table of contents

  • TSEM6032 · Legal background to trusts & estates: the items which form the deceased's estate
  • TSEM6033 · Legal background to trusts & estates: gift on account of death
  • TSEM6034 · Legal background to trusts and estates: a valid will
  • TSEM6035 · Legal background to trusts & estates: will - use of the words 'trust' and 'trustee'
  • TSEM6036 · Legal background to trusts & estates: invalid will - intestacy
  • TSEM6037 · Legal background to trusts & estates: personal representatives act on verbal instructions
  • TSEM6038 · Legal background to trusts & estates: secret or half-secret trust
  • TSEM6039 · Legal background to trusts & estates: appointing personal representatives
  • TSEM6040 · Legal background to trusts & estates: paying executors
  • TSEM6041 · Legal background to trusts & estates: gift of land in a will
  • TSEM6045 · Legal background to trusts & estates: wills & estates - when a will trust commences
  1. Legal background to trusts & estates: wills & estates - table of contents
  2. Legal background to trusts & estates: the items which form the deceased's estate

TSEM6032 | Legal background to trusts & estates: the items which form the deceased's estate

From HM Revenue & Customs · Trusts, Settlements and Estates Manual

When a person dies, his various possessions form his estate. They may include money,clothes, furniture, investments, land and property.

The personal representatives become the legal owners of all types of property left by the deceased. But they do not become the owners of any ‘gift on account of death’(donatio mortis causa – TSEM6033). They are required to duly administer the estate on behalf of the legatees.

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