Wills are not always drafted to give the best inheritance tax results. All wills do is to let the executors know what assets to distribute to which beneficiary. This is based on the estate AFTER paying the taxes due, which in this case could be at rates of up to 40%. It is common to leave assets to the surviving spouse, and this means all the family assets over the inheritance tax threshold will be heavily taxed. Planning can help reduce the estate to reduce this charge.