As Christmas gets closer, George Osborne has wrapped up another present for "grey voters" in the form of tax-free transfers of assets between spouses when one dies.

Both Isas and annuities will now be passed tax-free to a surviving spouse, a move welcomed by advisers and the financial industry.

The current automatic ­inheritance within marriage is a reason why one in three over-50s in the UK do not have a will in place - more than eight million people. According to a survey by financial adviser directory Unbiased.co.uk, Scots are more prepared than most in the UK, with 49% of adults having made a will against 40% in London.

Sheena Wayne, who runs an optician's in Helensburgh, knows first hand the benefits of a relative making a will, after her mother passed away five years ago - but also that this sometimes isn't enough.

She said: "My mum was ­terminally ill, we knew she was dying. There was a will and my dad was sole survivor, so the house went automatically to him and I didn't have to deal with that."

The total estate was worth about £150,000 including the property, and included £50,000 of investments in shares, premium bonds, National Savings certificates, and funds.

It fell to Wayne to make sure everything else passed to her dad, too. All went well until she tried to get her mum's £3000 fund with insurer Aviva transferred - a process which is still ongoing.

"Aviva won't release the funds without a deed of confirmation. They said they are within their legal rights to ask for it," she said.

"Confirmation is something the courts recommend you do not do without legal advice. The court fees alone are £200, my solicitor charges £175 an hour, and bear in mind he would now have to work out what was my mum's exact value [of her estate], down to what was in her purse when she died, five years ago."

Confirmation in Scotland acts like probate in England and Wales, giving the executor or administrator of a will the authority to act on behalf of the deceased. This legal document may be required by banks and other financial institutions and for the sale of property.

Wayne said: "In England, probate is cheaper and often doesn't require a solicitor. I have looked into DIY confirmation and I don't think I can figure it out without the help of a solicitor.

"I feel Scottish customers are being discriminated against. My mum left a will so we thought it would be straightforward."

Confirmation is not usually required for small estates (normally below £36,000). Organisations generally have a right to ask for probate where there are sums in excess of £5000. But most set their own limits for individual holdings - the Post Office will only ask for probate if the holding is above £10,000 while Santander will release up to £25,000.

Following the Sunday Herald's inquiry, a spokeswoman for Aviva said last week: "Thank you for drawing our attention to Mrs Wayne's predicament. As you appreciate, there are legitimate reasons for handling small estates in the way we do, to protect both our customers/claimants and Aviva.

"Having taken the opportunity to review the particular situation here, including the passage of time, we feel this warrants a relaxation of usual protocol. As such, we've been in touch with Mrs Wayne to arrange payment and we will review our guidelines."