Question to the HM Treasury:

To ask the Chancellor of the Exchequer, when he plans to respond to the Office of Tax Simplification's November 2018 report on inheritance tax.

The first report on Inheritance Tax published by the Office of Tax Simplification (OTS) in November 2018 made a number of recommendations to simplify the administration of the tax. The OTS has committed to publishing a second report in 2019 on simplifying the tax from a technical and design standpoint and the Government will consider their recommendations carefully. Any policy changes to Inheritance Tax will be considered by the Chancellor at fiscal events.