Bruce Forsyth has left his entire fortune to his wife to avoid inheritance tax, it has been reported.
Sir Bruce's third wife, former Miss World Wilnelia Merced, inherits £17m from the television presenter, who died on Friday aged 89.
A source told the Daily Star on Sunday: "Bruce hated the idea of his estate getting devalued by inheritance tax and spoke about that publicly before his death. But leaving everything to Wilnelia means he avoids inheritance tax. He is likely to have done that as he trusted her to distribute the wealth among their relatives."
Sir Bruce leaves behind six children, nine grandchildren and three great-grandchildren.
Once his fortune is transferred, Ms Merced will be able to transfer up to £650,000 to each relative tax free.
Speaking to the Radio Times in 2015, he explained his views: "I think your inheritance should go to your children more than back to the country that you've lived in. I'm not saying you don't owe the country something, of course you owe your country a lot for living there all those years. But I think it can be a bit over the top."
Ms Merced is now the sole director of Sir Bruce's company, Bruce Forsyth Enterprises, said to be worth more than £6.2m. His home in Surrey is worth an estimated £4m.