From pensions tax relief to gifting rules, here are a few ways the Chancellor could fill the fiscal hole using inheritance tax "loopholes".

With the Autumn Budget less than two weeks away, speculation about which taxes Chancellor Rachel Reeves will opt to raise has reached fever pitch. On entering No 11 Downing Street, Reeves commissioned the Treasury to conduct a thorough spending audit,

“While the RNRB provides an extra relief of value to many families as house prices have risen, it has been criticised for discriminating against those who don’t have children or who simply choose to leave their main residence to someone who isn’t a direct descendant.