Inheritance tax – Exemptions and relief. The claimant was the administratrix of the estate of HB and the executrix of EB. EB was the beneficiary of HB's will. EB left gifts to four charities, and the claimant sought to effect a deed of variation so that Inheritance Tax would not be paid on the gifts. The Chancery Division held that, on the proper interpretation of the relevant criteria, the deed would be made.