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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Death and personal representatives: Bona vacantia and ultimus haeres

Where there are no persons who can be traced who would be treated as legatees under the rules of administration the estate is said to be BONA VACANTIA (in Scotland ULTIMUS HAERES). The assets then pass to the Crown (or to the Duchy or Lancaster or the Duchy of Cornwall respectively if the deceased was resident in either of those Duchies).