HMRC internal manual

Inheritance Tax Manual

IHTM12053 - Succession: Wills: Construction of Wills: Meaning of words and phrases

A word or phrase is given its ordinary grammatical meaning at the time when the Will was made. If a word has more than one usual or ordinary meaning the court will adopt the meaning it regards as the most probable in the context of the Will and the circumstances in which the Will was made. Legal and technical words will be given their legal or technical meaning unless the Will shows there was a contrary intention