Practical Law UK Glossary 5-382-5572 (Approx. 3 pages)
Glossary
Bereaved minor
For inheritance tax (IHT) purposes, a person who is under the age of 18 and at least one of whose parents has died (section 71C, Inheritance Act 1984 (IHTA 1984)). "Parent" for these purposes includes a step-parent, and someone who has parental responsibility for the minor under the Children Act 1989 (section 71H, IHTA 1984).