The uncertainty of taxes on death

The OTS first review of inheritance tax highlights the need to improve the taxpayer experience. Paul Morton provides an overview

There is something about inheritance tax (IHT) which makes it particularly unpopular. Is it because many people worry about the ‘form-filling’ which usually comes at a particularly difficult time? Or is it because people worry about the future impact of IHT on their plans to support their children or wider family? Or could it be because of the way the tax is perceived, as a voluntary tax, paid by those with mid-sized estates, with many traps for the un-advised or unwary?