Special legacy relating to IHT

That is not a term that I recognise as having any technical basis - not sure where you have seen this?

Q192 and few other questions in Kaplan Kit. It states legacy has been given to Wife or brother. Is this term relevant for the exam? If so, how to treat it? Please help, thankyou

Are you sure the legacy was referred to in the questions as “special” - or did it simply say “specific” - I do not have the Kaplan kit to check this out.

It does say "specific". As I understand it, this is no different to just a legacy and is deducted at the end of the death estate computation after deducting debts owed, outstanding taxes and funeral expenses.

Thank you for clarifying and you are partly correct - it is simply a legacy of a specific asset(s) to a specific person. They are not however deducted in computing the Chargeable Estate! IHT is computed on the Chargeable Estate but specific legacies go to the beneficiaries without any tax being deducted with the residue of the estate AFTER deducting the IHT payable then going to the residuary legatee. See study notes and lectures for further details