We acted in the probate of retired businessman who was also a Lloyds name (his interest insulated in a corporate structure). There were lifetime gifting investigations and the gift of the Lloyds interests to a son who is US resident to navigate. There was also a BPR claim to be made and proved for the Lloyds interests. The remainder passed to the elderly widow who embarked on a series of gifts to her own children, in particular the central London flats in which she lived, subject to her paying her children as the new owners a market rent. She has now just died so the second probate is underway; this time IHT will be payable but the estate administration tasks and possibly sum due have been reduced by the widow‘s lifetime planning.