IHTM12051 - Construction of wills: general approach

You should not normally be concerned to take fine points against the taxpayer as regards the construction of a will if their view appears to be reasonable. If there is some doubt you should confirm that the suggested distribution has been accepted by all the people whose beneficial interests are affected.

If the course of administration proposed by the taxpayer seems evidently wrong, or if the differing opinions as to the construction of the will involve a considerable amount of tax, you should seek further advice from TG before taking the matter up.