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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Death/personal representatives: varying devolution of estates: court order

Even in intestacies problems can arise. For example, a man and wife executed wills leaving their estate to each other or, if the other was already dead, to their children. The wife died and her assets passed to her husband. This man then remarried. The remarriage automatically cancelled his will. On his death the rules of intestacy applied to pass the majority of his assets to his second wife, including those assets that came originally from his first wife. His children felt aggrieved.