Royal Commonwealth Socitety for the Blind v Beasant & anr [2021] WTLR 1457

Wills & Trusts Law Reports | Winter 2021 #185

By her will dated 27 June 2016 (the will) Audrey Thelma Anita Arkell (the testatrix) appointed the defendants as executors and gave a nil-rate band legacy, defined as the largest sum of cash which could be given without any inheritance tax becoming due on the transfer of value deemed to be made immediately before her death, to the first defendant. The testatrix then gave to the first defendant a specific devise, a specific bequest and her personal chattels free of tax. Pecuniary legacies were also given free of tax to other legatees and the net residuary estate was divided between the cl...