Contents:

• [IHTM12001] Succession: Summary
• [IHTM12041] Succession: Wills: What is a Will?
• [IHTM12042] Succession: Wills: Characteristics of a Will
• [IHTM12043] Succession: Wills: Requirements for making a valid Will
• [IHTM12044] Succession: Wills: Formalities required to make a valid Will
• [IHTM12045] Succession: Wills: Capacity required to make a valid Will
• [IHTM12046] Succession: Wills: Privileged Will
• [IHTM12047] Succession: Wills: Scottish Wills
• [IHTM12051] Succession: Wills: Construction of Wills: General approach
• [IHTM12052] Succession: Wills: Construction of Wills: Principles of construction
• [IHTM12053] Succession: Wills: Construction of Wills: Meaning of words and phrases
• [IHTM12054] Succession: Wills: Construction of Wills: Inconsistent clauses
• [IHTM12055] Succession: Wills: Construction of Wills: Use of extrinsic evidence
• [IHTM12056] Succession: Wills: Construction of Wills: Rectification of Wills (England & Wales)
• [IHTM12057] Succession: Wills: Construction of Wills: Rectification of Wills (Scotland)
• [IHTM12061] Succession: Wills: Joint and mutual Wills: Introduction
• [IHTM12062] Succession: Wills: Joint and mutual Wills: Joint Wills
• [IHTM12063] Succession: Wills: Joint and mutual Wills: Mutual Wills
• [IHTM12071] Succession: Wills: Revocation of a Will: Introduction
• [IHTM12072] Succession: Wills: Revocation of a Will: By subsequent Will or codicil (England & Wales, Northern Ireland)
• [IHTM12072A] Succession: Wills: Revocation of a Will: By subsequent Will or codicil (Scotland)
• [IHTM12073] Succession: Wills: Revocation of a Will: By destruction
• [IHTM12074] Succession: Wills: Revocation of a Will: By marriage or civil partnership
• [IHTM12075] Succession: Wills: Revocation of a Will: partial revocation (England, Wales and Northern Ireland)
• [IHTM12076] Succession: Wills: Revocation of a Will: partial revocation (Scotland)
• [IHTM12081] Succession: Wills: Legacies and devises: background
• [IHTM12082] Succession: Wills: Legacies and devises: classification of legacies and devises
• [IHTM12083] Succession: Wills: Legacies and devises: ademption
• [IHTM12084] Succession: Wills: Legacies and devises: Lapse (England, Wales and Northern Ireland)
• [IHTM12085] Succession: Wills: Legacies and devises: Vesting (Scotland)
• [IHTM12086] Succession: Wills: Legacies and devises: abatement
• [IHTM12087] Succession: Wills: Legacies and devises: Abatement where there are not enough assets to pay the gifts in full
• [IHTM12088] Succession: Wills: Legacies and devises: Abatement caused by grossing up under IHTA84/S38
• [IHTM12091] Succession: The incidence of debts and legacies: Debts charged on property
• [IHTM12092] Succession: The incidence of debts and legacies: acceptance of liability to pay debts
• [IHTM12093] Succession: The incidence of debts and legacies: Payment of uncharged debts out of the estate
• [IHTM12094] Succession: The incidence of debts and legacies: Payment of legacies
• [IHTM12101] Succession: Intestacy: Background
• [IHTM12111] Succession: intestacy: rules in England and Wales: summary of the main rules of intestacy
• [IHTM12112] Succession: intestacy: rules in England and Wales: rules of intestacy
• [IHTM12121] Succession: intestacy: distributions (England & Wales): surviving spouse or civil partner
• [IHTM12122] Succession: intestacy: distributions (England & Wales): statutory legacy
• [IHTM12123] Succession: intestacy: distributions (England & Wales): other factors affecting surviving spouse's or civil partner's entitlement
• [IHTM12124] Succession: intestacy: distributions (England & Wales): issue
• [IHTM12125] Succession: intestacy: distributions (England & Wales): other persons
• [IHTM12126] Succession: intestacy: distributions (England & Wales): bona vacantia
• [IHTM12127] Succession: intestacy: distributions (England & Wales): beneficiary does not take up an entitlement under intestacy
• [IHTM12128] Succession: intestacy: distributions (England & Wales): partial intestacy
• [IHTM12129] Succession: intestacy: distributions (England & Wales): hotchpot
• [IHTM12141] Succession: Intestacy: Intestacy (Scotland): Summary of the main rules of intestacy
• [IHTM12142] Succession: Intestacy: Intestacy (Scotland): Rules of intestacy
• [IHTM12151] Succession: Intestacy: Distributions under intestacy (Scotland): Surviving spouse or civil partner
• [IHTM12152] Succession: Intestacy: Distributions under intestacy (Scotland): children
• [IHTM12153] Succession: Intestacy: Distributions under intestacy (Scotland) – other persons
• [IHTM12154] Succession: Intestacy: Distributions under intestacy (Scotland): Ultimus haeres
• [IHTM12155] Succession: Intestacy: Distributions under intestacy (Scotland): Beneficiary does not take up an entitlement under intestacy
• [IHTM12156] Succession: Intestacy: Distributions under intestacy (Scotland): Partial intestacy
• [IHTM12161] Succession: intestacy: rules in Northern Ireland: summary of the main rules of intestacy
• [IHTM12162] Succession: intestacy: rules in Northern Ireland: rules of intestacy
• [IHTM12171] Succession: intestacy: distributions in Northern Ireland: surviving spouse or civil partner
• [IHTM12172] Succession: intestacy: distributions in Northern Ireland: statutory legacy
• [IHTM12173] Succession: intestacy: distributions in Northern Ireland: other factors affecting surviving spouse or civil partner's entitlement
• [IHTM12174] Succession: intestacy: distributions in Northern Ireland: issue
• [IHTM12175] Succession: intestacy: distributions in Northern Ireland: other persons
• [IHTM12176] Succession: intestacy: distributions in Northern Ireland: bona vacantia
• [IHTM12177] Succession: Intestacy: distributions in Northern Ireland: beneficiary does not take up an entitlement under intestacy
• [IHTM12178] Succession: intestacy: distributions in Northern Ireland: partial intestacy
• [IHTM12179] Succession: intestacy: distributions in Northern Ireland: hotchpot
• [IHTM12191] Succession: Simultaneous deaths (commorientes): Introduction
• [IHTM12192] Succession: Simultaneous deaths (commorientes): General law (England and Wales)
• [IHTM12193] Succession: Simultaneous deaths (commorientes): General law (Scotland)
• [IHTM12194] Succession: Simultaneous deaths (commorientes): General law (Northern Ireland)
• [IHTM12195] Succession: Simultaneous deaths (commorientes): IHT position
• [IHTM12196] Succession: Simultaneous deaths (commorientes): Death of younger (England & Wales)
• [IHTM12197] Succession: Simultaneous deaths (commorientes): Death of elder
• [IHTM12201] Succession: Scottish Prior and Legal rights: Introduction
• [IHTM12211] Succession: Scottish Prior and Legal rights: Prior rights: Prior rights on Intestacy
• [IHTM12212] Succession: Scottish Prior and Legal rights: Prior rights: Value for prior rights
• [IHTM12213] Succession: Scottish Prior and Legal rights: Prior rights: Examples of prior rights calculation
• [IHTM12221] Succession: Scottish Prior and Legal rights: Legal rights: Introduction
• [IHTM12222] Succession: Scottish Prior and Legal rights: Legal rights: Inheritance Tax practice on death
• [IHTM12223] Succession: Scottish Prior and Legal rights: Legal rights: Inheritance Tax practice where legal rights are discharged
• [IHTM12224] Succession: Scottish Prior and Legal rights: Legal rights: Other Inheritance Tax implications
• [IHTM12225] Succession: Scottish Prior and Legal rights: Legal rights: Value and estate from which legal rights can be claimed
• [IHTM12226] Succession: Scottish Prior and Legal rights: Legal rights: Time limit for claim
• [IHTM12227] Succession: Scottish Prior and Legal rights: Legal rights: Election between testamentary and legal rights
• [IHTM12228] Succession: Scottish Prior and Legal rights: Legal rights: Effect of lifetime disposals on legal rights entitlement
• [IHTM12229] Succession: Scottish Prior and Legal rights: Legal rights: Claim or discharge of legal rights
• [IHTM12230] Succession: Legal rights Scottish Prior and Legal rights: Death of potential claimant
• [IHTM12241] Succession: Scottish Prior and Legal rights: Example of legal rights calculations: The facts
• [IHTM12242] Succession: Scottish Prior and Legal rights: Example of legal rights calculations: The succession
• [IHTM12243] Succession: Scottish Prior and Legal rights: Example of legal rights calculations: Individual succession rights, where claims or discharges of legal rights have yet been made
• [IHTM12244] Succession: Scottish Prior and Legal rights: Example of legal rights calculations – scenario 1
• [IHTM12245] Succession: Scottish Prior and Legal rights: Example of legal rights calculations – scenario 2
• [IHTM12250] Succession: Scottish Prior and Legal rights: Legal rights: Young persons under 18
• [IHTM12251] Succession: Scottish Prior and Legal rights: Legal rights: Adults with incapacity
• [IHTM12252] Succession: Scottish Prior and Legal rights: Scottish Prior and Legal rights: Definition of children
• [IHTM12253] Succession: Scottish Prior and Legal rights: Scottish Prior and Legal rights: Meaning of representation