IHTM10302 - Legal rights (Scotland): valuing legal rights as an asset of the estate
Where a person has died when they were entitled to claim legal rights in someone else바카라 사이트™s estate, (the predecessor), the legal rights entitlement, with interest (IHTM10300) on the sum due, will normally form an asset of the deceased바카라 사이트™s estate. (IHTM04030) You may allow interest from the date of the predecessor바카라 사이트™s death to the date of the deceased바카라 사이트™s death.
Unless the value of the legal rights entitlement has been agreed before the deceased died, you should base your calculations on the process under the general law (IHTM10301).
You should refer to Technical any case of difficulty in agreeing the value of the deceased바카라 사이트™s legal rights claim.