According to government statistics, only 1% of total tax revenue is generated from IHT, yet the Office of Tax Simplification (OTS) concluded from its recent survey that it appears to be ‘an almost uniquely unpopular tax’. 

Generally, the criticism is that IHT represents double taxation and that some groups are particularly disadvantaged. More specifically, single persons and cohabitees appear to bear the brunt of this. They generally benefit from fewer tax reliefs than married couples, especially if they neither have children nor own property.