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That's as may be, Mr. Platt-Higgins, but as another comment on yesterday's Gazette article points out, there is a potential catch-22 in that you can't get a grant without paying the IHT, and without a grant you can't access estate monies to pay the fee (so presumably PR's may have to take out a loan at market rates of interest, whereas currently banks may be happy to advance the modest fee out of the deceased's account). And this vulnerable group, being dead and so in no position to complain, is an easy target. The new fees will effectively be a triple tax - the deceased's assets were acquired out of taxed income, IHT is payable on them at death and now fees in the nature of a tax are levied in order to cross-subsidise other parts of the justice system which are nothing to do with the probate system. If implemented there is potential for a judicial review challenge (if anyone can afford to bring one).

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