DiY Will - residuary gift written in specific gift section

The testator’s Will is of the DiY template variety and has been validly signed and witnessed. However, rather than including the following wording under the Will’s ‘Residuary Gift’ section it was written, by mistake I assume, under the ‘Specific Gifts’ heading; “Any money left to be shared between…”

The other specific gifts are a property and two wedding bands, and the IHT payable could comfortably be wholly met out of available cash/savings, had they been left as part of the residuary estate.

My question is whether the wording used [“any money left to be shared between…”] can reasonably be understood as monies remaining after taxes, funeral and testamentary expenses? Ie for such monies to bear the full burden of IHT, rather than it being shared proportionately by all the specific gifts, including the property? any suggestions on how to proceed would be most welcome.

I can’t quote any case but I think you can safely take it that the wording used must relate to the remainder of the estate i.e. the residuary estate and as the specific gifts we’re not made subject to inheritance tax, the tax must come out of the remaining monies.

Patrick Moroney

Bwl solicitors