Military

Members of Her Majesty's armed forces who are killed in active service or shortly after and as a result of active service are exempt from Inheritance Tax.

This exemption stems from the middle ages when the Monarch found it difficult to get landowners to fight, on the basis that if they were killed their family lost their property back to the Monarch.

This provision was made use of by the heirs of the fourth Duke of Westminster - the grandfather of the present Duke. When he died his estate was completely exempt following a lengthy court case in which it was argued that his death had been hastened by cancer which was at least in part due to his treatment during World War Two, 23 years before his death. As a result, the estate of one of the richest men in Britain paid no inheritance tax.

This did not best please and the rule was changed!