By Aidan Grant

Some people are using the extension of the civil partnership rules to heterosexual couples as an opportunity to highlight the ways in which the rules on inheritance tax (“IHT”) favour married couples (or those in civil partnerships).

Whilst it seems unlikely at this stage that the Government will submit to calls to allow siblings similar access to these IHT exemptions, it does raise the interesting ethical question about why avoiding IHT continues to be so closely linked to marriage or civil partnerships.