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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: gift of land in a will

TSEM6041 | Legal background to trusts & estates: gift of land in a will

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

A gift of land in a will is properly described as a ‘devise’. The recipient is a ‘devisee’. The testator ‘devises’ land, rather than bequeathing it. Using the incorrect word will not affect the correct result in law. This is based on the facts and their legal interpretation.

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