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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Succession: Scottish Prior and Legal rights: Legal rights: Other Inheritance Tax implications

Legal rights have a number of implications for Inheritance Tax. You may need to consider:

  • the effect on the deceased’s estate (IHTM12222)
  • the effect where legal rights are discharged (IHTM12223)
  • the value of legal rights as an asset in the estate of someone who has died (IHTM10302)
  • the value of legal rights as a debt in the estate of someone who has died (IHTM10303)
  • the treatment of legal rights for grossing up (IHTM26001)