In this scenario Molly has not discharged (IHTM12229) her legal rights (IHTM12221) during George's lifetime and accepts the testamentary provisions in her favour in George's Will. Mary renounces her entitlement shortly after George's death. John claims legal rights and does not have to collate (IHTM12228) his £150,000 gift. No decision can be taken for Jack and Jill at this stage, but an election (IHTM35215) under IHTA84/S147 (3) is received for the application of IHTA84/S147 (4). (IHTM35213)

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