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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Other assets due to the deceased: deferred legacies

A Will may provide for the specific deferment of a legacy with no compensatory right to interest. If

  • the prospective recipient of such a legacy dies before any benefit is received, and
  • a discount is claimed to reflect the non-receipt of capital and interest
     

you should refer the file to Litigation for advice.