A letter from Alan Currans of Dartford, Kent, highlights the complexities and emotional burden associated with the inheritance tax system in the United Kingdom. Writing in response to a recent article by Alex Brummer, Currans details his personal experience preparing an inheritance tax submission on behalf of a grieving family member, describing the process as both bureaucratically overwhelming and financially burdensome.

Currans points to the extensive paperwork involved, starting with form IHT400, which spans 19 pages. However, he notes that this is only part of the requirement; many figures must be calculated using additional subsidiary forms. In his case, nine such supplementary forms were necessary, totaling 142 pages of forms, supporting documents, and calculations. Despite his professional background and familiarity with detailed documentation, Currans found the volume and complexity daunting.

The financial implications are also noted, both for those subject to the tax and for the government. Currans estimates that after completing the exhaustive paperwork, the net amount collected by the Treasury was less than £25,000—an amount he suggests does not justify the administrative difficulty faced by bereaved families.

Further criticism is directed at the tax-free allowance threshold, which currently stands at £325,000. Currans recalls that the threshold was £71,000 in 1986 and increased annually until 2009. Since then, however, it has remained frozen, drawing criticism for not adjusting to inflation or changes in property values. He implies that, in real terms, this freeze has effectively expanded the tax’s reach, placing a greater financial strain on estates.

Currans concludes by calling for the abolition of the inheritance tax, describing it as a "vile tax" that should be removed from the fiscal system. His letter reflects ongoing public debate about the fairness and efficiency of inheritance tax policies amid concerns over the burdens placed on grieving families during a difficult time.