HMRC collected record £4.7bn last year
Rising property prices could land many with IHT liabilities
Just 26% plan to downsize
HMRC data shows IHT receipts more than doubling in five years
'BPR investments are fantastic but generally in small doses'
Simon Ruthers looks at the main residence nil rate band
More people creeping into IHT 'trap'
Will clauses need revisiting