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Example 1

The deceased, Dominic, died domiciled in Scotland on 12 June 2000, intestate, survived by a widow and children. (IHTM12252)

He left heritable estate valued at 拢110,000, consisting of a house (value 拢100,000) and a field (value 拢10,000), and moveable estate valued at 拢20,000, consisting of furniture (value 拢12,000) and cash and investments (value 拢8,000).

The widow鈥檚 maximum prior rights (IHTM12211) entitlement according to the value levels (IHTM12212) in force at Dominic鈥檚 death would be

• house up to value of 拢130,000
• furniture up to value of 拢22,000, and
• a cash provision of 拢35,000.

However, her actual entitlement is necessarily restricted by the value of the estate, and she takes the whole estate. Her restricted entitlement would be met in this way

• house (full entitlement) 拢100,000
• furniture (full entitlement) 拢12,000, and
• cash provision (restricted) 拢18,000 being the whole remaining heritable and moveable estate.

As the widow鈥檚 prior rights exhaust the entire estate, there can be no legal rights (IHTM12221) entitlement in this situation.

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Example 2

Take the same facts as for Example 1, except that Dominic left cash and investments valued at 拢40,000.

In this situation the widow would receive her full prior rights entitlement, namely

a. house	拢100,000
听	听
b. furniture	拢12,000
c. cash provision	拢35,000

After prior rights a. and b. have been met, the whole remaining estate amounts to 拢50,000, being:

• heritable estate (the field) = 拢10,000 and
• moveable estate (the cash and investments) = 拢40,000.

The cash provision must be satisfied proportionately from remaining estate. So, a fifth of the cash provision (拢7,000) must be satisfied from what is left of the heritable estate and four fifths (拢28,000) from what is left of the moveable estate.

So the balances remaining after all of the prior rights have been met are:

Heritable estate 拢3,000 (拢110,000 less (拢100,000 + 拢7,000)) and

Moveable estate 拢12,000 (拢52,000 less (拢12,000 + 拢28,000)).

The heritable estate balance, of 拢3,000, passes under the rules of intestate succession to the heirs in intestacy (in this case Dominic鈥檚 children living at his death, equally).

The moveable estate balance, of 拢12,000, is the fund on which the legal rights (IHTM12221) calculation is based, and from which the legal rights of the widow and children will be paid. In this case the widow鈥檚 legal rights entitlement is one-third (拢4,000), as is that of the children. The remaining one-third (the 鈥榙ead鈥檚 part鈥�) passes under the rules of intestate succession to the children as heirs in intestacy.