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Two points: first, the general principle is that fees are meant to go towards (even cover) the cost of the service for which the fee is paid. As I understand it, current probate fees do cover the cost. In principle it is in that respect no different from the now reversed hike in Employment Tribunal fees. The proposal is a tax disguised as a fee. More honest to simply tweak Inheritance Tax. Secondly, while £2m may seem a lot in cash terms, many estates may pass that figure without there necessarily being that much ready cash (bearing in mind that IHT has to be paid before probate is granted too). More difficulty for bereaved families. As for the very rich, with offshore tax structures: change the tax laws if that's the concern.

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