Individuals often underestimate the value of their estate. The notion that Inheritance tax is a tax on the very wealthy and applies to the few is now outdated. The Chancellor has announced changes to assist Spouses and Registered Civil Partners. In some circumstances, it is necessary to consider Nil Rate Band planning, for example in a second marriage where one or both spouses has been married before and widowed. Thought should also be given to the use of trusts for the protection of young beneficiaries and to maximise valuable tax reliefs. The 21st century will have increasingly complex family structures, and clients need to consider how best to balance the different interest of those they might leave behind.