Example 1

The deceased, Dominic, died domiciled in Scotland on 12 June 2000, intestate, survived by a widow and children. (IHTM12252)

He left heritable estate valued at £110,000, consisting of a house (value £100,000) and a field (value £10,000), and moveable estate valued at £20,000, consisting of furniture (value £12,000) and cash and investments (value £8,000).

The widow's maximum prior rights (IHTM12211) entitlement according to the value levels (IHTM12212) in force at Dominic's death would be

house up to value of £130,000

furniture up to value of £22,000, and

a cash provision of £35,000.

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