If a client has stated within a will that they intend to make a charitable gift on death and leave at least 10 per cent to charity, their estate will benefit from a reduced IHT rate of 36 per cent.

Questions to ask clients:

1. Do you know who your property would go to after your death?
2. Do you have an up-to-date will in place?
3. Are you familiar with the rules of intestacy?

Gregor Sked is senior protection development and technical manager at Royal London