Very useful item on the belegal site Katy that the schemes offered by the likes of Winchams to put Spanish property into a UK company may be ruled as illegal tax avoidance ! My own view is that this was too expensive for an ordinary 2nd home buyer because of the recurring charges being disproportionately high anyway. The large number of people abandoning Inheritances due to costs might be avoided by making the Testament out to several relatives with a proviso that the one you want to have the use of it should refuse to sell and they just have to wait -if they all are left the free amount 7500 at minimum there would then be no tax to pay within 6 months of decease and that looks perfectly legal to me.I have written further on this on another thread. I have emailed belegal for a comment hopefully. I need to get a Testament done -at 70 I might go to 90 but who knows !