Sally Challen was convicted of the murder of her husband in 2011. In 2019 she successfully appealed the conviction on the grounds of her spouse's coercive and controlling behaviour, and she admitted to manslaughter on the grounds of diminished responsibility. She was sentenced to 9 years, and having served 8 years she was treated as having fully served her sentence and released.

However, this led to the question as to whether she should benefit under his estate of whether the Forfeiture Rule should apply. There is a rule of law, known as the Forfeiture Rule, which prevents someone inheriting from someone whom they have unlawfully killed. In short, they forfeit any inheritance that they would have been entitled to, under a Will or the Intestacy Rules, should they not have committed the crime. 

In this case the Judge had to decide whether or not Sally Challen should benefit from her husband's estate; he had died intestate. Her two children supported her claim, despite the fact a successful claim would effect their inheritance. One of the reasons for their support was that if their mother did inherit there would be no inheritance tax payable. 

The Judge ruled that Justice required him to waive the forfeiture rule, but caveat the ruling stating they were extraordinary circumstances.

Nevertheless, the matter may not be concluded. Sally Challen decided to disclaim the inheritance, and so would receive nothing but the children would still benefit from the tax-free inheritance. It now remains to be seen how HMRC view this decision, and whether it is a lifetime gift. HMRC were asked, prior to proceedings, whether they wanted to join but they did not reply.