Inheritance tax (IHT) receipts for April and May 2021 were more than 50% higher than the same two months in 2020, according to the latest data from HM Revenue & Customs.

HMRC said the 54% year-on-year hike could be the result of”high volumes of wealth transfers that took place during the Covid-19 pandemic”. That said, the taxman could not verify that theory until more…

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