Married Couples (not including cohabiting couples)

The surviving spouse will only inherit the whole of the deceased's estate if either:

• the estate is worth less than £125,000; or
• the deceased left no surviving children, grandchildren, parents, brothers and sisters, or nephews and nieces.

If the deceased's estate is worth more than £125,000 and there are other family members alive the position is as follows:-

Where the deceased leaves a spouse and children, or grandchildren

1. The spouse receives:

• the deceased's personal effects (e.g. cars, furniture and jewellery), but not cash;
• an amount, called the 'statutory legacy', of £125,000; and
• a 'life interest' in half the remaining estate; this means that any income from that half is payable to the spouse, but the spouse cannot benefit from the underlying capital.

2. The remaining estate (and the remaining capital on the death of the spouse) passes to the deceased's children and/or grandchildren on the 'statutory trusts' (see below).

Where the deceased leaves a spouse and no children, or grandchildren, but leaves a parent, sibling, or their children

The spouse receives:

• the deceased's personal effects;
• a 'statutory legacy' of £200,000; and
• one half of the remaining estate.

The other half of the estate passes to the deceased's parents or, if none, to the brothers or sisters of the deceased on the 'statutory trusts'.

Unmarried, Divorced or Widowed Individuals

In these circumstances one of the following eight classes of individuals will inherit the estate in the following order:

1. Children, or grandchildren, on the 'statutory trusts';
2. Parents (equally if more than one);
3. Brothers and sisters of the whole blood on the 'statutory trusts';
4. Brothers and sisters of the half blood on the 'statutory trusts';
5. Grandparents (equally if more than one);
6. Uncles and aunts of the whole blood on 'statutory trusts';
7. Uncles and aunts of the half blood on the 'statutory trusts';
8. The Crown (as 'bona vacantia')

'Statutory Trusts' means equally for any members of that class of beneficiaries living at the deceased's death, who reach the age of 18, or marry earlier than 18. Where a member of that class has died before the deceased their children will take equally the share which their parent would otherwise have taken had they survived.

Additional Matters

The Personal Representatives (i.e. the individuals entitled to administer the estate) should also take advice on and consider the following matters in relation to the deceased's estate:

• The position of illegitimate children and the protection of Personal Representatives who distribute any of the estate without having made proper enquires;
• A spouse's right to 'capitalise' the life interest by making an election to the Personal Representatives;
• Special rights given to a spouse where part of the estate includes an interest in the matrimonial home;
• The rights of family members and other individuals (e.g. partners) to claim some or more of the estate;
• The potential for the beneficiaries under an intestacy, within two years of death, to pass their shares of the estate to others.

If a member of your family has died without making a Will Adams & Remers can offer practical advice and assistance to both Personal Representatives and beneficiaries alike; guiding you through the complexities of intestacy law and helping you to make the most of any estate and tax planning opportunities that may still be available.

For further advice contact our team direct or talk to your usual contact in the firm.