inheritance Tax

Which of the following actions will or will not achieve Heng's aim of reducing the potential inheritance tax liability on her estate when she dies? Changing the terms of her will so that the residue of her estate goes to her grandchildren rather than her children true or false ANSWER - false DOUBT - Changing the terms of her will so that the residue of her estate goes to her grandchildren rather than her children by doing so the inheritance tax on the transfer of value has to be paid once if she doesn't do so then the inheritance tax will be payable twice once when heng dies and one when her children dies