Which rate of IHT will apply to estates in progress to completion

It is widely speculated that the rate of IHT will increase in the forthcoming budget. My wife's parents died four and two years ago and their estates have not yet been finalised. My question is: what rate of IHT will apply, that prevailing at the time of the deaths or that in force when the estates are finalised and paid out?

Hi,
Please contact the Inheritance Tax team for advice.
Inheritance Tax: general enquiries
Thank you.