Calculating children's shares on intestacy with a surviving spouse (statutory legacy £322,000)
Pradeep died intestate on 3 June 2026, domiciled in England. He was survived by his wife, Kavita, and their two adult children, Arun and Leela. After payment of debts and expenses, his estate consists of personal chattels worth £30,000, a house in his sole name worth £520,000 and savings of £152,000. Assume the statutory legacy (fixed net sum) for a death on that date is £322,000. Ignore interest on the statutory legacy and inheritance tax.
How much will each child be entitled to under the intestacy rules?
Choose one answer to see the reasoning.
Worked answer
Correct answer D: £87,500 each.
THE RULE TO REMEMBER
Where an intestate leaves a spouse and issue, the spouse takes the chattels, the fixed net sum and half the balance; the issue take the other half on the statutory trusts.
Calculating children's shares on intestacy with a surviving spouse (statutory legacy £322,000)
Under s.46(1)(i) Administration of Estates Act 1925, where the intestate leaves a spouse and issue, the spouse takes the personal chattels absolutely, the residuary estate (other than the chattels) is charged with the fixed net sum, and what remains is held as to one half for the spouse absolutely and as to the other half on the statutory trusts for the issue. The fixed net sum has been £322,000 for deaths on or after 26 July 2023 (Administration of Estates Act 1925 (Fixed Net Sum) Order 2023). Excluding the chattels, Pradeep's estate is £520,000 + £152,000 = £672,000. Deducting the £322,000 leaves £350,000. Kavita takes half (£175,000) absolutely, in addition to the chattels and the £322,000. The other £175,000 is held on the statutory trusts for the children equally. Arun and Leela are adults, so their interests are vested and each is entitled to £87,500.
Why A is wrong: The children share one half of the remainder between them; they do not each take a half.
Why B is wrong: The spouse takes everything only where the intestate leaves no issue, or the estate does not exceed the chattels plus the fixed net sum.
Why C is wrong: There is no division of the remainder into equal thirds between spouse and children; the children share one half.
Why E is wrong: The personal chattels go to the spouse absolutely and are excluded before the fixed net sum and the halving are calculated.
A little more practice done.
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