Where a person dies intestate, (IHTM12141) the legal rights (IHTM12221) of any surviving spouse or civil partner (IHTM11032) or children (IHTM12252) will accrue to them automatically under the rules of intestate succession and will fall to be paid over. But, those entitled may formally renounce their rights if they wish to. Any renunciation made within two years of the death may qualify as a valid variation (IHTM35071) of the disposition on death.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.