Bradford & Bingley shareholdings of 1,000 or less may be included in the IHT account at a nil value. For holdings of more than 1,000 shares, executors and others liable for IHT should contact the Shares and Assets Valuation Helpline on 0115 974222 for advice.

HMRC has raised the rate of interest on Inheritance tax not paid within six months of death from 0% to 3%. This will particularly hit estates holding property which can take time to sell.