I am a trainee solicitor at Essex Solicitors and need to advice Arthur and Amanda Daley. Your supervising solicitor is Vanessa Yates. Vanessa recently met with new clients, Arthur and Amanda Dale, to discuss making wills for them and inheritance tax planning. Vanessa has sent a Memorandum to you, recording the details of the meeting and setting out a number of issues for you to consider and advise on. Your task is to assist your supervisor by carrying out legal research and providing written advice in relation to the specific issues that have been set out in the Memorandum.

Prepare a document setting out your advice regarding the issues that have been identified by your supervisor. You should consider each issue separately and in each case identify the relevant facts and apply the relevant law in order to provide advice to the client.