We petition the Government to make Inheritance Tax payable only after probate is granted and when sufficient accessible cash is available within a deceased person’s estate to pay the IHT liability.

Under current rules, Executors cannot generally be granted probate until inheritance tax is paid, and before they can legally access and sell estate assets, which we think creates inequitable financial pressure. We urge a fairer, more practical approach to estate administration and the payment of IHT.