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HMRC internal manual

Inheritance Tax Manual

Succession: Wills: Legacies and devises: Vesting (Scotland)

This has to be considered when a gift in a Will may seem to fail because of the death of the legatee in the testator’s (IHTM12001) lifetime, or at any time before the bequest to that person takes effect and the property involved becomes theirs to dispose of absolutely, for example during the currency of a liferent (IHTM16071).

Where a bequest is anything other than residue and fails, it will normally fall into residue.

When a bequest of residue fails, the property devolves under intestacy (IHTM12101).

The basic point is what the testator’s intentions were and what the legal rules which apply in such situations are. Any case where this point arises should be referred to Technical.