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HMRC internal manual

Trusts, Settlements and Estates Manual

Legal background to trusts & estates: gift of land in a will


A gift of land in a will is properly described as a ‘devise’. The recipient is a ‘devisee’. The testator ‘devises’ land, rather than bequeathing it. Using the incorrect word will not affect the correct result in law. This is based on the facts and their legal interpretation.

In correspondence we should be careful to use the correct words and phrases.