Inheritance tax (IHT) has arguably had more than its fair share of anti-avoidance attention over the last decade. This is perhaps surprising given that its contribution to the Treasury is well below that of the other major taxes. One could speculate that there is some sort of morbid link between this and the rising cost of care for the elderly and pensions (like a form of post-death clawback of benefits) but I suspect the reasons are far simpler – the government needs money and it will make every effort to maximise tax intake, in whatever form.