Thank you for your reply Dave
I didn't explain that the probate document is for the early 1990s would this make a difference to the wording you have kindly sent me as it is a later date?
Regards
The principle should be the same but the trigger value would presumably be the estate value exempt from Inheritance tax at the time
Dave
Edit in 1995 the tax free allowance for inheritance tax was £154000. You can find any other year by googling