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HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
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Legal Background to Trusts and Estates: Minor with vested interest dies

If property is left absolutely to a minor, it cannot be transferred until the minor reaches the age of majority. This is because a minor is not able to give a valid receipt.  Until then it is held in a trust for the minor.

If the minor dies before becoming an adult, the property goes to his personal representatives. It forms part of his personal estate.