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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Succession: Wills: Construction of Wills: General approach

If your interpretation of the detail of the construction of the Will is different from the taxpayer or agent you should initially seek advice from your manager. You should not normally be concerned over this if the taxpayer’s view appears to be reasonable. If there is some doubt you should confirm that the suggested distribution has been accepted by all the people whose beneficial interests are affected.

If the course of administration proposed by the taxpayer or agent seems evidently wrong, or if the differing opinions as to the construction of the Will involve a considerable amount of tax, you should seek further advice from Technical before taking the matter up with the taxpayer or agent.