It is open to a testator to provide that bequests are to be paid free of tax which would otherwise have borne their own tax. Where this has the effect of shifting the burden on to a residue which is exempt or partly exempt, the tax-free legacy will require to be grossed up – a process described in ¶631-000. It is equally possible for a testator to provide that a share of residue is to be paid free of tax, except where this would shift the burden on to an exempt share of residue, in which case IHTA 1984, s. 41(b) overrides the will (¶629-800).

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