Legal rights (IHTM12221) are property (IHTM04030) within the definition in IHTA84/S272 (IHTM04030) so they form part of the estate (IHTM04029) of the person entitled to these rights. You should treat any discharge (IHTM12229) of legal rights as a transfer of value, unless the discharge qualifies as an instrument of variation (IHTM35012). You should treat any deliberate omission (IHTM04023) to assert legal rights as a transfer of value in view of IHTA84/S3(3).

Where the there is worthwhile tax at stake, you should point out the Inheritance Tax consequences of a

claim for legal rights, or

discharge of legal rights, or

deliberate omission to claim.

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