Who is beneficiary of mothers estate?

M_Python

Doh! Sorry, I totally mis-read the OP. I did wonder why the OP kept referring to their mother as he/his!

getmore4less

His partner of about 15 years now wants them to get married before he dies.

For the brothers partner the marriage may be a critical move for IHT purposes.

It activates transferable nil rate band.

[Deleted User]

My mother does have a will. It states that her whole estate to be divided between my brother and I, it does not specify anything about if either one of us were to die first.

Commy_Trooper

Maybe brother wishes to provide for partner?
15 years a long time

getmore4less

Deleted_User wrote: »

My mother does have a will. It states that her whole estate to be divided between my brother and I, it does not specify anything about if either one of us were to die first.

Brothers kids get his share.

Manxman_in_exile

getmore4less wrote: »

Brothers kids get his share.

Just for my education: if a beneficiary pre-deceases the testator, then that beneficiary's legacy goes to their children, if any? Even if the will is silent on this? I would always have presumed that the bequest would fail if not covered in the will.

Mojisola

Manxman_in_exile wrote: »

Just for my education: if a beneficiary pre-deceases the testator, then that beneficiary's legacy goes to their children, if any? Even if the will is silent on this? I would always have presumed that the bequest would fail if not covered in the will.

If the beneficiary isn't a child (or grandchild and so on) of the deceased, that is the case.

If the beneficiary is a child of the blood or an adopted child of the deceased, the inheritance goes down the blood line unless the will specifically says otherwise.

https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm12084

Manxman_in_exile

Mojisola wrote: »

If the beneficiary isn't a child (or grandchild and so on) of the deceased, that is the case.

If the beneficiary is a child of the blood or an adopted child of the deceased, the inheritance goes down the blood line unless the will specifically says otherwise.

www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm12084

Hm! I seem to be learning something new on MSE every day at the moment.

getmore4less

Its known as the Section 33 rule.
http://www.legislation.gov.uk/ukpga/Will4and1Vict/7/26/section/33

comes up on here regularly.

PasturesNew

Deleted_User wrote: »

My question is if my brother dies before my mother, would his wife be entitled to half my mothers estate or would I be the sole beneficiary.

If there is no Will, only the bloodline can inherit - so that's just you and any children of his. Not her.

You 50%.
His portion of 50% to be divided equally among his children.
0% to his wife/partner.