I’m just about to check a few lottery tickets I have accumulated over the last few months. No doubt they will end up as usual in the waste paper basket. And then I wondered what would happen if someone had a winning ticket but then died before he could make a claim and get the loot. It seems to me that his personal representatives would own the ticket and be able to require National Lottery to pay out the funds to them. Of course it is likely to inflate the inheritance tax bill. A ticket is a piece of paper and we are familiar with cashing in paper based assets. But of course more and more assets are now online or digital only and it therefore becomes much more important for executors and administrators to engage in a careful examination of a deceased’s computer, tablet and any other similar devices which might provide a guide to hidden wealth.