There were differing views on who should pay the IHT on the left-over asp funds.
Rogan Josh 25 Nov 2005 Gordon Brown has created a whole new industry for the country - the IHT avoidance industry.
In addition you could consider making regular gifts out of income which are not chargeable to IHT.
The Verdict McCutcheon on Inheritance Tax is comprehensive in its coverage of IHT and yet concise in its commentary.
In addition, there are annual gift exemptions and regular gifts can be made which can also earn IHT exemption.