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HMRC internal manual

Inheritance Tax Manual

Compensation payments: payments under Damages (Scotland) Act 1976

The Law Reform (Miscellaneous Provisions) Act 1934 (IHTM10264) does not apply in Scotland. The Damages (Scotland) Act 1976 is not a Scottish equivalent.

Under the Damages (Scotland) Act 1976 certain specified relatives of a deceased person may be able to recover damages attributable to his death where that has been caused by the wrongful act of another. Any awards made belong to the pursuers absolutely and are not part of the deceased’s estate. If, however, the injured person had actually commenced an action before his death their executor can continue it and any damages recovered by the executor do belong to the deceased’s estate.

Furthermore, the executor may bring an action for patrimonial loss caused to the deceased before, and down to the date of, his death Russell’s Executrix v BR 1965 SLT 413. Where an executor has a claim any award falls into the deceased’s estate. (For further information on this subject you should see Gloag & Henderson “Introduction to the Law of Scotland” 10th Ed - page 562 et seq)

Any case where compensation is payable on death for personal injuries should be referred to Technical for advice.