In the unfortunate event of my wife and I pushing up daisies, while the kids are still minors, a relation (cousin and husband) will return from abroad to live in the family home.
Is it tax efficient to leave full estate to a spouse? I had thought it more efficient to leave each child the maximum that they can inherit on a tax free basis and the remainder to the spouse.
If the spouse receives the whole estate and then remarries this has significant implications for any inheritance your children might expect to receive.
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