IHT

Inheritance tax is a key issue

Regular reviews are essential

Thorny issue HMRC won’t fix

Restrictions and limitations apply

Rules as proposed are 'complex' and 'unfair', according to the TSC chairman

Statement brings 'clarity' to the current situation

But govt 'will continue to monitor their use'

Trusts expert Jeremy Passmore shares his insights

IHT technicality could hit people with impaired life expectancy

Perhaps we should all learn our lesson and not say 'there'll be nothing new on pensions' prematurely...