Despite what seem like endless developments eroding
away at the benefits of drawing up a will, there's too
much at stake for people to be discouraged from having
one, urge John Melville-Smith and James Ward
The recent Nigel Rowe and Others v HMRC case has emboldened an already marauding authority, so where does it leave tax payers with a genuine case that should be challenged, ponders Leigh Sayliss