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Home / Simons-Taxes /IHT, trusts and estates /Part I5 Settled property /Division I5.9 Settlements and other taxes /Estate duty surviving spouse exemption / I5.925 Competency to dispose
Commentary

I5.925 Competency to dispose

IHT, trusts and estates

The surviving spouse exemption is not available to a survivor who is at some time competent to dispose of the settled property.

In general, a person may be competent to dispose even though not sui juris. Here, however, if

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