Intestacy distribution

I was wondering if forum members could assist me with an issue that has arisen on an estate.

I have an intestacy matter where the beneficiaries of the estate are the uncles and aunts of the deceased (lets call R).

In this case all but one of the uncles/aunts have predeceased and so those with children will inherit in their place. This method splits the estate into 5 shares (one surviving uncle and 4 of the aunts had children).

The issue is that one of the aunts (S) had 3 sons. One of those sons (T) predeceased R. Would T’s two children inherit T’s share of S’s share of R’s estate or would S’s share be divided equally between the two surviving sons.

Doing some research I have found conflicting suggestions but nothing definite.

Any advice is much appreciated.

Hi Tim,

Section 46 of the Administration of Estates Act 1925 sets out entitlement on intestacy.

In short, as T pre-deceased R, then the share will be divided equally between T’s children. Based on your example, this would be a 1/30th share of the estate each.

Kind regards,

Phil Turvey
Anglia Research
www.angliaresearch.co.uk

Hi Phil,

Thanks for saying that, but at the danger of looking stupid I can’t see where section 46 deals with what happens should beneficiaries predecease the estate. I can see section 46(1)(v) deals with the estate where there are is surviving spouse, issue and parent and the fourth point therein gives to uncles and aunts, as is the case with my estate.

But I can see where it provides for the children of deceased uncles and aunts to inherit in their place. Could you point out the section for me, just in case I am missing the obvious!

Thanks
Tim

The statutory trust a set out in section 47AEA apply and thus T’s children inherit his share.

Patrick Moroney

“But I can see where it provides for the children of deceased uncles and aunts to inherit in their place. Could you point out the section for me, just in case I am missing the obvious!”

S 46 needs to be read in conjunction with s 47.

In particular s47(3) needs (for aunts/uncles) to be read in conjunction with s 47(1) with appropriate substitution of “aunts/uncles” for" issue" which provide issue to inherit in place of parents/grandparents.

Malcolm Finney

Thanks for this Malcolm and Patrick. That is really helpful.