Before each general election, the abolishment of IHT tends to feature in the media’s interest.

It is a misunderstood tax.

A summary of our thoughts on this, from 2019, is here: https://blackshawtax.com/2019/11/12/inheritance-tax-houses-common-errors/

A 2023 Tax Journal article from Heather Self is an excellent update of what reform should look like: https://www.taxjournal.com/articles/self-s-assessment-inheritance-tax-