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Official guidance
Trusts, Settlements and Estates Manual

TSEM6520 · Legal background to trusts and estates: Scottish trusts and estates - table of contents

  • TSEM6521 · Legal background to trusts and estates: setting up a Scottish trust
  • TSEM6522 · Legal background to trusts and estates: executors of Scottish estates
  • TSEM6523 · Legal background to trusts and estates: Scottish law: confirmation
  • TSEM6524 · Legal background to trusts and estates: Scottish law: deceased does not leave a will
  • TSEM6531 · Legal background to trusts and estates: Scottish law: legal rights of surviving spouse
  • TSEM6532 · Legal background to trusts and estates: Scottish law: legal rights of surviving children or remoter issue
  • TSEM6533 · Legal background to trusts and estates: Scottish law: examples of legal rights
  • TSEM6535 · Legal background to trusts and estates: Scottish law: conditions attached to a legacy
  • TSEM6540 · Legal background to trusts and estates: Scottish law: rules against perpetuities
  • TSEM6541 · Legal background to trusts and estates: Scottish law: restriction on liferent
  • TSEM6542 · Legal background to trusts and estates: Scottish law: further reading
  1. Legal background to trusts and estates: Scottish trusts and estates - table of contents
  2. Legal background to trusts and estates: Scottish law: legal rights of surviving children or remoter issue

TSEM6532 | Legal background to trusts and estates: Scottish law: legal rights of surviving children or remoter issue

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

The surviving spouse and the children, of a deceased person, have specific legal rights. They also have the option of whether to claim these rights. Each must make their decision. This may be influenced by what they were left in the will, or by family circumstances.

The legal rights do not create trusts, but can interact with various trust situations.

A child of the deceased can choose to claim legal rights. The extent of the right depends on whether there is a surviving spouse of the deceased.

There is no surviving spouse

The children can, between them, claim one half of the net moveable estate (TSEM6507).

There is a surviving spouse

The children can, between them, claim one third of the net moveable estate (TSEM6507).

A child may have died before the deceased. If that child left children, they can, between them, claim their parent’s share of the estate. In extreme circumstances, great grandchildren might be able to claim.

If internal users are asked about the treatment of a legitim fund, they should refer to Trusts Technical.

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