Inheritance tax

will those people who say that the threshold for inheritance tax must be raised because of the increase to the value of their house please remember that most of the houses purchased were bought with the advantage of mortgage interest relief at source, MIRAS for short. This is no longer available to young buyers.These older people were given tax relief by the state to buy their homes so why should they not pay tax on the huge capital appreciation seen over the last few years. MIRAS was always a tax on the poor to the advantage of the wealthy for which there was no moral justification, that is why it was abolished to new mortgagees. Some people still have the benefit where a mortgage was taken out before formal abolition.I retain my sincere belief that it must be the recipient of any inheritance who should pay tax and not the deceased. Surely any sensible, sane, logical person must agree with this position. The problem is that there is now a generation who wish to give up work early and the only way they hope to achieve that is to inherit substantial wealth from their parents, pay off the mortage and live a life of luxury.