IHT

Experts note rate of increase is slowing

Practical planning steps for advisers

'What is particularly galling is that there were viable alternatives'

'Advisers should take a broader view of the family balance sheet'

'The need for advice is clear'

'Many recognise that existing planning frameworks are no longer sufficient'

Increased risk of interest accruing on IHT

Up from 110,000 the previous year

'These changes may mark something of an inflection point'

Fears HMRC delays could lead to months-long waits