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HMRC internal manual

Capital Gains Manual

Death and Personal Representatives: Non-trust life interests: Death: non-trust life interests: Scottish entails

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

  • at the date of the deceased’s death


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

However, under s50 Abolition of Feudal Tenure etc. (Scotland) Act 2000, all entailed interests were disentailed on the appointed day, 28 November 2004.