“Boris Johnson promises tax cut for 3m higher earners”

Just when you thought Inheritance Tax was to become yesterday’s news, it’s back as, apparently and potentially, a ‘battleground policy’ as the election looms.

Including gifts to charity in your will is a nice thing to do, but it’s often only for those without anyone obvious to whom they can leave their worldly worth. Or perhaps when there are obvious recipients they don’t wish to benefit; families can be funny things.