The History of Inheritance Tax

Probate duty remained the same for 86 years until 1780 when Lord North, Chancellor of the Exchequer between 1767 and 1782, changed the way probate duty was charged to a graduated rate.

What are Bequests and Legacies

In some cases, leaving a small gift can avoid hurt feelings as it makes everyone feel included which can reduce the likelihood of a hurt relative contesting the will.