When Susan Smith’s husband died last year, she was surprised to find she had inherited a share portfolio worth $900,000.

Smith, who asked for her real name not to be used for fear of being targeted by scammers, and the man had had an acrimonious uncoupling 30 years earlier but had never formally divorced, and he’d never had a will. So Smith needed to find a way to transfer the wealth to their two children – and do so fairly, once tax was considered.