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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Succession: Wills: Legacies and devises: ademption

If the property specific gift (legacies and devises) no longer forms part of the testator or testatrix’s (IHTM12001) estate at their death, the gift fails by ademption.

A specific bequest which speaks from the death of the testator such as

‘I give to Peter all the cars which I shall own at my death’

is not subject to the Doctrine of Ademption as this only applies where the subject-matter of the gift has to be established at a date before the death.

A change in the subject matter of a gift causes ademption but a mere change of name or form does not.