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Thank you for your question. I am a solicitor in Scotland. What is the total value of the estate, what does it comprise of in terms of heritable and moveable and what does the will say as regards ***** *****? Is there a predeceing spouse who left her estate to your father? Is there likely to be a legal rights claim? That would usually be the case if a child has been excluded from the will or left a legacy less than he would be entitled to by way of legal rights? I will be back online later this evening to help you.
Thank you for your question. The step sister has no rights and under Scots law the dependency rules don’t exist. The 3 daughters are getting the whole estate so they will not be claiming their legal rights. As regards ***** ***** NRB this can be carried forward in full because none of it was used in your stepmother’s estate so your father’s estate gets the benefit of that. As there is no tax to pay you don’t need IHT400. You should fill in C1, C5 and also IHT217 which is the claim to transfer unused nil rate band for excepted estates and you can get this form online. I hope that helps. Please leave a positive rating so that I am credited for my time.