英国保守党领导人凯米·巴德诺克提出的遗产税改革方案允许已婚夫妇将整套家宅及额外100万英镑资产免税传给继承人1。这一政策预计将耗费60亿英镑公共资金，相当于当前遗产税总收入约90亿英镑的一半左右1。
经济学家对该政策的实际效果提出了质疑。华威大学税收分析中心的Arun Advani指出，当前仅5%的遗产需要缴纳遗产税，已婚夫妇已可免税传递100万英镑资产1。但这项改革将鼓励老年房主在高价房产地区守住住宅不愿出售1。他认为这会压低房地产市场流动性，阻碍年轻工薪族家庭升级换房，进而影响毕业生进入就业市场。Advani表示，"这对经济增长不利"1。分析还指出，高价房产免税收益将远超取消印花税的优惠，反而会鼓励业主扩大购房而非出售1。
British Conservative Party leader Kemi Badenoch has proposed an inheritance tax reform that would allow married couples to pass on an entire home plus an additional £1 million in assets tax-free, with no upper limit on property value.1 The policy is projected to cost £6 billion in foregone public revenue, representing approximately half of the current total inheritance tax intake of £9 billion.1
While the proposal carries political appeal, critics argue it makes little economic sense.1 Currently, only the wealthiest 5 percent of estates are subject to inheritance tax, and married couples can already transfer £1 million in assets tax-free.1 According to Arun Advani, a tax analyst at the University of Warwick, the policy would discourage property sales in expensive housing areas—which typically coincide with regions offering strong employment opportunities.1 This reduced housing market liquidity would impede young working families from upgrading their homes and obstruct graduates' ability to relocate for job opportunities, ultimately hampering economic growth.1 The inheritance tax exemption on high-value properties would exceed the benefits of stamp duty relief, incentivizing homeowners to expand their property holdings rather than sell existing ones.1
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