There are moves afoot by the Office of Tax Simplification (OTS) to try and improve the way the UK inheritance tax system works. 

    Here, Technical Connection joint managing director Tony Wickenden discusses the review that's been issued by the OTS, whose primary role is to provide recommendations rather than bring about fundamental reform of tax policy. 

    The first part of the review, published in November, focuses on the administration of IHT, with more technical aspects set to be addressed in the second part of review expected later this year. 

    Tony talks about the general findings so far, and the OTS's conclusion that the form filling process associated with IHT needs to work better digitally. 

    He also points to the statistics showing that of the proportion of people who complete IHT forms, only a minority actually have to pay the tax. The OTS believes we can do better than this. 

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