1617PT03 Leaving and inheriting estate assets: behavioural evidence around inheritance tax and reliefs

This qualitative research with testators, beneficiaries and financial advisors seeks to understand the behavioural influence of inheritance tax reliefs and exemptions. This research explores whether the availability of reliefs and exemptions influences the types of assets owned prior to death, and what beneficiaries do with the assets that they inherit Additional information: This contract was let following a mini-competition within the DWP Social and Economic Research Framework 2013