At present, a spouse who is a surviving beneficiary receives very substantial relief against inheritance tax.

BBC: 'Be proud of our gay citizens'

"People are very understanding of the difficult inheritance we had - a record budget deficit, the biggest of anywhere in the developed world, " he said.

BBC: UK Politics

We learn which foods are disgusting and which are not through cultural inheritance, which is very much tied to geography.

WSJ: NattO, Maggot Cheese and Other Food That May Repel

There is very little that is ethical about inheritance tax.

BBC: Have Your Say: Inheritance tax

"He may decide to look at those who have got high levels of wealth, which is actually a bit of a different group to those who have high levels of income, so a mansion tax, for example, for those who have very expensive houses, or looking through things like inheritance tax or capital gains tax, " Mr Johnson says.

BBC: Budget 2013: Who has lost the most and the least?

What really made me think of this was the very personal letter I received from a gentleman in South Africa who had an inheritance to pass on to me.

FORBES: Snail Mail: It's not dead yet!

' I've worked very hard to get away from the impression that I'm some sort of dilettante riding on my inheritance.

FORBES: Field of Dreams

Imagine that some wealthy person had accumulated a very large iTunes collection: at their death would the IRS want to value it as something that should pay inheritance tax?

FORBES: Bruce Willis Might Sue Apple Over iTunes