It is a brave Conservative Chancellor who tinkers with Inheritance Tax, or who even speaks the words out loud, but imminent new rules are set to lift millions of family homes out of the reach of Inheritance Tax entirely – with some important caveats.

The new regime will take effect within weeks and it is a major shift that anyone with an estate to pass on to their family should look at carefully.

Currently set at 40 percent, Inheritance Tax is levied on everything that is left by someone to…

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