A person’s estate is the aggregate of all the property to which they are beneficially entitled, except that the estate of a person immediately before their death does not include ‘excluded property’ (see ¶16675). Included in the estate of the deceased would be:

real property (land and interests in land), including any property over which they had a general power of appointment (unless that property over which they had a general power of appointment was settled property);

chattels – cars, jewellery, furniture, boats, etc.;

insurance policies where the deceased was entitled to be paid a sum of money;

a business or interest in a business;

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