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HMRC internal manual

Inheritance Tax Manual

Provisions relating to Legitim: what is an appropriate case?

IHTA84/S147 proceeds on the assumption that it is the legal obligation of the executors to deal properly with legal rights in their administration of any estate.  This means that they should inform the persons concerned of their rights and should, before they wind up the estate, either satisfy these rights or obtain a discharge of them.  If any of the prospective beneficiaries are under 16, their shares of legitim should, strictly, be held in a separate fund until they can validly be dealt with.

Although these cases are now fairly rare, they can be extremely complex and you should prepare a trial calculation showing the difference between applying the basic rule (IHTM35212) and the result of an election (IHTM35213) under IHTA84/S147(3).  You should then refer the case to Technical who will advise whether or not you should bring the provisions of IHTA84/S147 to the attention of the executors to consider whether they wish to make an election (IHTM35215) under IHTA84/S147(3).