The OTS published a call for evidence and an on-line survey to gather information about people’s experience and perceptions of inheritance tax (IHT). Whilst tax rates are for the government to decide, the aspect that the OTS is interested in is the ease or complexity of the legislative rules and the processes that have to be followed.

The OTS welcomes the views of all those with an interest, including individuals with personal experience of having to go through the process of establishing, when a relative has died or as the executor of a will, whether there is a liability for IHT.

The OTS wants to hear from individuals as well as professional advisers and representative bodies. To that end, the on-line survey is the first that the OTS has issued to the public generally, to help ensure its analysis is as fully informed as possible.