Legitim (IHTM12221) only applies in Scotland and affects the one third of movable estate to which the children are entitled upon the death of a parent, in preference to the terms of the Will. A claim for legitim does not have to be made until the child is eighteen.

A new provision inserted at IHTA84/S147(10) provides that where an amount of unused nil rate band is transferred to the estate of the survivor if, following that death, a claim for legitim is made in respect of the earlier death, which uses up a portion of the nil rate band on that death, the amount of nil rate band transferred to the second estate may be amended to reflect the impact of the legitim claim.

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