
At this online event we examined options for, and distributional effects of, the reform of inheritance tax.
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Download Arun Advani's slides
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Download David Sturrock's slides
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Inheritance tax is a highly-charged topic with seemingly little consensus other than that the current system is in need of reform. Ahead of the Autumn Statement, the Chancellor faces calls from some of his MPs to scrap the tax. At the same time, the growing size of inherited wealth means that, if this tax is retained, it is increasingly important that it is well-designed.
At this online event, part of the IFS Green Budget in association with Citi and with funding from the Nuffield Foundation, Arun Advani and David Sturrock examined options for reform of inheritance tax and the distributional and revenue effects of abolishing or reforming the tax.
Authors

Research Fellow University of Warwick
Arun is a Research Fellow at IFS, an Associate Professor of Economics at the University of Warwick and a Commissioner at the Wealth Tax Commission.

Associate Director
David’s research covers household wealth, intergenerational transfers, social mobility, pensions taxation, and health and work at older ages.
Presentation details
- DOI
- 10.1920/ps.ifs.2023.0018
- Publisher
- Institute for Fiscal Studies
Suggested citation
Advani, A and Sturrock, D. (2023). 'Reforming inheritance tax' [Presentation]. Online: Institute for Fiscal Studies. Available at: https://ifs.org.uk/publications/reforming-inheritance-tax-0 (accessed: 19 June 2025).
Grant
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