There is a lot of talk about tax at the moment. With The Budget just behind us, the focus is clearly on how much the government bring in and how much they spend. One area that has been under scrutiny is inheritance tax. This is a tax levied on an estate when someone dies. Attacked as a death tax, it can have the effect of taking wealth out of families. There are inheritance tax tricks but these are often seen as either breaking or stretching the law. But that is rarely the case.