HM Revenue & Customs has denied suggestions it could collect standard inheritance tax (IHT) before people die.

There had been speculation that measures put out for consultation could mean HMRC demanding IHT from living individuals who were using avoidance schemes, but an HMRC spokesman said: "The Government is not making any changes to the collection mechanism for inheritance tax, which is payable after death.

"In no circumstances is the Government seeking payment during the taxpayer's lifetime."

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