Intestacy Rules question - First cousin and cousin once removed

[PurpleBook]

I would very much appreciate advice concerning the following situation. If it has been asked previously I apologise for not having found it. All names are fictitious.

Background: Greg died intestate. He lived in England, never married, had no children, siblings, or half-siblings. His parents and grandparents pre-deceased him. He had two aunts, both of whom pre-deceased him. He had no uncles.

He had two first cousins - Karen (the daughter of his mother's sister) who is still living, and Dawn (the daughter of his father's sister) who pre-deceased him. Dawn had two sons, one of whom, Max, is still living. Dawn's other son, Brian, pre-deceased Greg.

My understanding is that Max is Greg's cousin once removed.

My question is this .... who inherits Greg's estate? Is it Karen, or do Karen and Max inherit 50% each?

I have asked HMRC this question on three separate occasions, and each time I received a different reply ... 1) Karen; 2) half each to Karen and Max; 3) Don't know - ask a solicitor!

Following the https://www.gov.uk/inherits-someone-dies-without-will online questionnaire returns the result "If an aunt or uncle has already died, their children (the cousins of the deceased) inherit in their place." That would be Dawn, who pre-deceased Greg. But it doesn't mention anything about CHILDREN of cousins (i.e. Max)

Your advice would be very gratefully received.

Thank you in anticipation,
PurpleDoor

[des8]

The exact rules of intestacy inheritance are to be found in sec 46 of the administration of Estates Act 1925 https://www.legislation.gov.uk/ukpga.../23/section/46

Sec (v) fourthly refers so: Karen inherits the lot
It clearly states "residuary estate of the intestate shall be held in trust for the following persons living at the death of the intestate"

[PurpleBook]

Thank you so much DES8. I wonder if I could trouble you to kindly explain a little further as I find the legal jargon in Sec (v) hard to understand where it says "Fourthly, on the statutory trusts for the uncles and aunts of the intestate (being brothers or sisters of the whole blood of a parent of the intestate); ..... ". I'm sorry if I'm asking stupid questions, but I don't know what "on the statutory trusts" means.

Could you also kindly comment on the result of the online gov.uk "who inherits" questionnaire, which says "If an aunt or uncle has already died, their children (the cousins of the deceased) inherit in their place." Is it because Dawn pre-deceased Greg that this Sec 46 wording applies ......"residuary estate of the intestate shall be held in trust for the following persons living at the death of the intestate"?.

So, to summarise, because Dawn was not living when Greg died Max inherits nothing? Have I understood you correctly?

Thank you in anticipation, sorry to be a pain
PurpleDoor

[des8]

Statutory trusts: https://www.gov.uk/hmrc-internal-man...tutory%20trust.

Don't think it will affect you!


Regarding the matter of inheritance I must declare mea culpa and apologise
I completely overlooked the per stirpes rule.

Regarding intestacy I can only find reference to it in the HMRC internal manual,
https://www.gov.uk/hmrc-internal-man...between%20them
This will mean Max getting his mother's share.

If you are the administrator of this estate you might wish to obtain professional confirmation (I certainly am not in that exalted class!), or even pass the whole matter over to a solicitor.
Alternatively if you are unsure you could consider effecting an Executor's Liability policy to protect yourself.
Costs for any of the above courses are payable by the estate.

Or, if the various people concerned are amenable they could sign a letter of variation agreeing that the estate be split equally between themselves. That would cover all bases.

[PurpleBook]

Thank you again DES8 for your valuable advice
PurpleDoor