Tax planning

7.2 million adults live as part of a cohabiting couple in the UK

Application process streamlined but onerous role unchanged

For HNWs, business owners, entrepreneurs and families

Receipts rise again by £400m at the halfway mark

Wide-ranging review not ‘effective use of limited resources’

IHT is key battleground in forthcoming general election

Reinstatement would increase both complexity and costs

Multitude of tax policy changes on table ahead of general election

Governments remain ‘unlikely’ to part with the lucrative tax

Chancellor felt ‘forced’ to act as number of people caught increased