Banks taking advantage of IHT rules The Sunday Telegraph reports on how banks are cashing in on rules requiring families to pay IHT before a grant of probate gives access to the deceased's estate. Banks are offering bridging loans but at high rates of interest. Gavin Holt, a probate specialist at Co-op Legal Services, said the scenario was common where the deceased left little or no liquid assets but had a property worth more than tax-free limits.