Within another decade 4 million properties could be liable for the tax, compared with the 2.4 million affected now. And, yet, IHT is often described as a voluntary tax because of the tax breaks available to avoid it. In straightforward language, this guide explains how to work out whether you have a potential problem with IHT and, if so, how to deal with it. This is the most up-to-date guide available on how ordinary people can avoid IHT. This step-by-step guide reveals if you have a problem with IHT and which tax breaks are right for you. It shows that new tax traps for some have opened tax-saving opportunities for others. It also talks about the New Civil Partnerships for same-sex couples.