# 1617PT03 Leaving and inheriting estate assets: behavioural evidence around inheritance tax and reliefs

> Contract award record from UK public-sector procurement sources.

## Key facts

- Public buyer: [H M Revenue & Customs](/buyers/h-m-revenue-customs/contract-awards)
- Contract winner: [IFF Research](/contract-winners/iff-research/public-sector-contract-awards)
- Award value: £62,670
- Tender value: £64,508
- Award date: 20 October 2016
- Published: 4 January 2017
- Contract start: 26 October 2016
- Contract end: 31 March 2017
- Stage: awarded
- Procurement category: services
- Notice ID: 6b72d207-fde8-480c-ab06-177262edc235-123030
- OCID: ocds-b5fd17-4ff3a756-a4f0-46e6-8f53-6c4378f99ff9

## Description

This qualitative research with testators, beneficiaries and financial advisors seeks to understand the behavioural influence of inheritance tax reliefs and exemptions\. This research explores whether the availability of reliefs and exemptions influences the types of assets owned prior to death, and what beneficiaries do with the assets that they inherit Additional information: This contract was let following a mini-competition within the DWP Social and Economic Research Framework 2013

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## Source

[View the original notice on Contracts Finder](https://www.contractsfinder.service.gov.uk/Notice/6b72d207-fde8-480c-ab06-177262edc235-123030)