Following a deal that the Queen agreed with the conservative government 9 years ago, there will be no inheritance tax due from the Queen Mother's estate.
The Queen Mother left an anticipated estate of £50m to her daughter the Queen. Yet under the Sovereign to Sovereign rule, only personal tokens above the £250,000 inheritance tax threshold left to friends and family will be taxed at 40%.
Based on an estate of £50m, the tax would have been £20m! Perhaps it is time for Mr Brown to bring everyone into line or raise the £250,000 limit to a realistic level and in line with increases over the last few years.
For more on inheritance tax in general visit the Inheritance Adviser.com .
To calculate your potential inheritance tax liability try our Inheritance Tax Calculator .