George Osborne, the Chancellor, will announce that the level at which inheritance tax becomes payable will be frozen at £325,000 until at least 2019 to fund reform of the social care system.
Badly drawn up will and defective Trusts leave Peter Ustinov beneficiaries with nothing.
When Sir Peter Ustinov died in 2004 aged 82, he left assets worth tens of millions of pounds. It is now feared that his estate has been largely eroded as a result of a nine-year family dispute over the validity of Sir Peter's will, written in 1968 and amended subsequently by codicil in 1970.
The threshold at which people will have to start paying Inheritance Tax on the estate of a loved one is set to rise by 1% from 2015, Chancellor George Osborne announced in his Autumn Statement .
The threshold has been frozen since the Budget in 2010, and currently sits at £325,000. It is now due to rise to £329,000 in the tax year 2015/2016.