In claims for reasonable financial provision from the estate of a deceased person under the Inheritance (Provision for Family and Dependants) Act 1975 (the 1975 Act), section 3 requires the court to have regard to a number of factors. This is often approached as a single exercise – for example in Ilott v The Blue Cross and Others [2017] UKSC 17, Lord Hughes JSC (at paras 23 to 24) considered: (i) whether the will or the position on intestacy, or a combination of both, makes reasonable financial provision for the claimant; and (ii) if not, whether and in what manner the court should exercise its powers under section 2 of the 1975 Act in order to make financial provision for them (section 3(1)).