Elf's life flashed before his eyes!

Elfis is trying to put up the Christmas lights.  He wants to rival the Griswolds (remember them?!) but just like Clark Griswold he's seeing his life flash before his eyes.  So it occurs to him that it's time to make a Will.  After all, he doesn't want his soon to be ex-wife to get everything and he'd quite like to leave something to the Reindeer Home for Retired Rudolfs. He'd like to know what the current position is with Inheritance Tax and whether he should be doing anything now to sort out his Estate.  He's going to give our Wills, Probate and Deputyship Department a call just as soon as he gets off the roof