The Society of Trust and Estate Practitioners (STEP) has drawn up a draft model clause which it says would help legators to ensure they benefit from the government’s proposed inheritance tax relief.

Questions had been raised about the difficulty for those leaving a legacy to know in advance the value of their estate when they die, thereby making it hard to ensure that they leave the requisite 10 per cent to charity.

However, in a response to the government’s consultation, STEP provides a draft clause to be added to individuals’ wills which would allow the executors to appropriate assets from the legator’s estate in order to reach the 10 per cent mark.

Elsewhere in its response, STEP welcomes the overall aim of the policy but raises concerns about the complexity of the relief, saying that runs counter to the work of the Office of Tax Simplification in rationalising and abolishing reliefs.

Meanwhile, CAF, CFDG and NCVO have issued a joint response to the consultation, welcoming the proposed relief but arguing that it is only likely to have an impact on existing donors, as well as calling on the government to ensure it attempts to measure the relief's success.