RTI and IHT complexities

Two recent articles in Taxation particularly attracted my attention.

In Real time in the real world the authors seem to envisage an employer with a number of employees and a fully staffed payroll office.

What will be required from an elderly widow (or widower) who has a part-time housekeeper but who is not computer numerate and whose rheumatoid arthritis would prevent her or him from operating a computer even if she or he had one? There must be many such elderly people.

Thank you also for the interesting sometimes amusing and at other times horrific article Anything but simple regarding inheritance tax charities’ relief.

What will happen when the charity receives the residue of the testator’s estate the amount of which cannot be known until the tax liability is known which in turn will not be known until the amount...