IHTM10157 | Other assets due to the deceased: deferred legacies
From HM Revenue & Customs · Inheritance Tax Manual
A Will may provide for the specific deferment of a legacy with no compensatory right to interest. If
the prospective recipient of such a legacy dies before any benefit is received, and
a discount is claimed to reflect the non-receipt of capital and interest
you should refer the file to Litigation for advice.