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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Death: non-trust life interests: Scottish entails

On the death of an heir of entail, whether sui juris or not, the succeeding heir ofentail was deemed to have acquired all the assets forming part of the relevant property

  • at the date of the deceased’s death

and

  • at the market value of the assets at that date.

Under s50 Abolition of Feudal Tenure etc. (Scotland) Act 2000, all entailed interestswere disentailed on the appointed day, 28 November 2004.