Pension death tax – fair game?

Inheritance tax (IHT) is an emotive topic and certainly unpopular. Only around one in five think it's fair, according to recent polling by YouGov.  Double taxation is a common objection to IHT, although some argue that such a tax helps achieve the vertical equity principle, i.e. those with a greater ability to pay tax should pay relatively more, to boost societal equality.  Clearly, fairness means different things to different people. Actually, what's deemed fair can be nuanced. For example, research from Tax Policy Associates concluded it was plausible that a majority would believ...