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HMRC internal manual

Inheritance Tax Manual

Legal rights (Scotland): valuing legal rights as an asset of the estate

Where a person has died when they were entitled to claim legal rights in someone else’s estate, (the predecessor), the legal rights entitlement, with interest (IHTM10300) on the sum due, will normally form an asset of the deceased’s estate. (IHTM04030) You may allow interest from the date of the predecessor’s death to the date of the deceased’s death.

Unless the value of the legal rights entitlement has been agreed before the deceased died, you should base your calculations on the process under the general law (IHTM10301).

You should refer to Technical any case of difficulty in agreeing the value of the deceased’s legal rights claim.