[IHTM06014] Rules about excepted estates: restriction of spouse or civil partner exemption in Scotland
Where the deceased died in Scotland, the amount of spouse or civil partner exemption that can be deducted to establish whether or not the estate qualifies as an exempt excepted estate (IHTM06013) must take account of any claim to legal rights or legitim (IHTM12221) that may exist. This is best illustrated by example.
John died in September 2005 survived by his wife, Mary and two children (James and Shona). John left heritable estate worth £120,000 and moveable estate worth £840,000. The legitim fund is £280,000 (£840,000 ÷ 3)