It comes as no surprise that members of the public who support both the left and right in terms of their political views feel that inheritance tax is 'toxic'. The general feeling of the average person is that they have worked hard, been taxed through life as a result and ultimately have to watch successive governments take a second bite of the cherry on their death. 

This element of perceived double recovery is the thing that really irks the public, particularly with the lack of enthusiasm for raising the nil rate band allowance without the need for a qualification as a rocket scientist to understand what is being proposed. Perhaps the Treasury could learn something from the Plain English campaign.