Increase in DIS whilst in Serious Ill Health

Client in Serious Ill Health. Before going on compassionate leave she arranged with her employer to increase her DIS from 3 x sal to 4 x.

When the DIS pays out, what is the IHT impact? Would the significant increase in benefit in full knowledge of death in the near term be attacked by HMRC and effectively aggregated with her estate instead of outside it as there was gratuitous intent?


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