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Intestacy occurs on death where:

1. •

   the deceased did not make a valid Will

2. •

   the Will was revoked (either expressly or by operation of law)

3. •

   the Will does not dispose of all of the estate, or

4. •

   some or all of the beneficiaries predeceased the testator

A partial intestacy arises where there is a valid Will but it does not effectively dispose of all parts of the estate. This would happen where, for example, a residuary beneficiary has predeceased the testator and there is no effective substitutional gift. In a partial intestacy, the intestacy rules are applied to the intestate portion only.

The remainder of this note deals with the position in England and Wales; different rules apply in Scotland. For further details on the Scottish position, see Simon’s Taxes I4.461.

The rules on this matter are set out in AEA 1925, s 46, as amended by the Inheritance and Trustees' Powers Act 2014. The rules may be set aside under an order of the court issued under the Inheritance (Provision for Family