A claim may arise on death benefits ( IHTM17030) so that they form part of the deceased’s estate ( IHTM04029) under IHTA84/S5 (2)(as modified by IHTA84/S151 (4)) where the deceased had a general power of appointment ( IHTM17082) over the death benefits or where they had a power of nomination ( IHTM17083) which is binding on the scheme trustees. However, care must be taken to distinguish these two situations from cases where the deceased had power only to make a non-binding letter of wishes ( IHTM17084). With a non- binding letter of wishes there is no claim under IHTA84/S5 (2).
