Next of kin and Intestacy (Part 3)
06 April 2023

We had looked previously at how to calculate next of kin. We concluded that the rule could be dangerously summarised that where there are two of similar degree the younger prevails. The method of calculating the outer reaches of one’s next of kin was kindly calculated by Mongey and is reproduced here. While we saw that lineal ancestors are excluded to the preference of others; that is the extent of the exclusion. So really its not a helpful shorthand to say that the older you are the more likelihood you are out. The rule is that lineal ancestors take second place to other relations of the same degree. The effect of this is that if for instance an intestate is survived by one first cousin and a great uncle and a great aunt, then all three share equally. What the chart really brings home is that lineal descendants really trump everything else. I reproduce the chart below as some practitioners may not have access to Mongey or the Law Society manual on Probate.
Hope this helps and if you have any queries relating to probate, tax, or will drafting please reach out to me on the website. Colm Kelly