In considering the situs of interests under a Will or intestacy under the general law, and apart from the effect of IHTA 1984, s 91 (see below), it is necessary to distinguish the cases where the interest in question is in an estate which has not yet been fully administered.
In such cases a residuary beneficiary has, by English law, no right to any specific asset which forms part of the estate. The beneficiary is entitled simply to have the property duly administered1.
Their interest will therefore be situated at the place where the estate is administered, which is usually fixed by the residence of the personal representatives.
These principles are applicable to the rights
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