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Estate value mostly in property
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As a matter of interest, did nobody ever discuss the subject of liability to IHT with your mother?0
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Yes she had some reasonable advice some time ago but I was not involved so do not know the details. IMHO, the best advice would have been to sell the land and have fun with the money while she was alive, and put in her will that the properties should be sold and the cash remaining after IHT split three ways.1
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