So, you create a new tax allowance, but not everyone can benefit. Those that can't are no worse off than before, but they are unhappy that they have missed out. George Osborne should have realised this when he came up with his idea about being able to leave property Inheritance Tax free to your descendants.
Should siblings be able to become civil partners to avoid tax? This peer thinks so Historian Lord Lexden has raised - again - the idea that brothers and sisters should be able to become civil partners to avoid the 'injustice of having to sell the family home'