Full table for spouse entitlement under intestacy. Note. In the table, other = parents, brothers/sisters of the whole blood or their issue.
Table of thresholds for “excepted estates” where an HMRC account is not required but excluding any element of transferrable nil rate band, spouse deduction or charitable bequests. Note: Where a deceased died on or after 01.04.1981 and before 06.04.2004 and where the estate qualifies as an excepted estate, practitioners (as recognized by the Non […]