Is inheritance tax immoral?

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The Conservative leader is expected to argue for cuts to inheritance tax, when she addresses her party’s conference tomorrow. Last month she said on X: “I think it is morally wrong to punish people for doing the right thing – spending a lifetime working, saving, building up a business or a home to pass on to the next generation." Fewer than one in 20 estates pay inheritance tax, but that number is expected to keep rising.