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A person who dies without having made a will. The estate, in these circumstances, is divided according to the rules of intestacy. The division depends on the personal circumstances of the deceased. If there is a spouse or civil partner then there is a fixed statutory legacy, with the remainder being split between an interest-in-possession trust for the surviving partner and the children's absolute entitlement to the other half, if they are over 18. Where there is no surviving spouse the estate is divided between the children or their issue. Where there are no children then the split is rather more complicated and can include parents, brothers and sisters, grandparents, uncles, and aunts.

Subjects: Business and Management — Law.

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