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Home / Simons-Taxes /IHT, trusts and estates /Part I4 Transfers on death /Division I4.4 Post-death rearrangements /Post-death rearrangement—Scotland / I4.461 Intestacy in Scotland

I4.461 Intestacy in Scotland

IHT, trusts and estates

I4.461 Intestacy in Scotland

The intestacy rules, and the provisions of the Inheritance (Provision for Family and Dependants) Act 1975 have no application to succession to the estates of persons who die domiciled in Scotland under the common law. For Scottish

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B3.325 General exclusions—first-year qualifying expenditure

B2.218 Surplus business accommodation

I3.367 Fall in value relief—changes in interests in land

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

D7.1140 Methods of leaving the REIT regime

A1.810 Limitation

E1.1502 Tax treatment of transfers with accrued interest

I4.562 Sales and mortgages of reversionary interests

C2.1231 Leases—deemed premiums

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C2.108 Contingent liabilities

E4.1146 The PAYE cumulative basis—overview

E1.1435 Appealing transactions in securities counteraction notices

B2.319 Duality of purpose—apportionment of the expenditure

E6.324H Nominated income and gains and the ordering rules

E4.1167 Payments made after leaving and after issue of form P45

I5.1122 More than one settlor (income tax and CGT)

C2.106 Deferred and contingent consideration on disposals

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

B2.202 Capital receipts