For Income Tax you pay tax out of the money that you have earned. But IHT must be paid before the money you have inherited comes to you and before probate is granted. E.g. if you inherit from anybody but your parents, you will pay £30K IHT on an inheritance worth £400K. Unless you have enough savings, probate is needed to liquidate the estate to release funds to pay IHT. After my brother’s death the IHT was so vast it was a struggle for us to pay. Where would most people find the money? Especially in these Covid times where many people suffer serious financial hardship. Changing the law would help to reduce discrimination against and misery imposed on already grieving people.