A really interesting read on a perhaps little know relief from Inheritance Tax under s153A of the Inheritance Tax Act 1984.

Inheritance tax is charged at 40% on the value of assets above a person's inheritance tax (IHT) allowance (nil rate band). The 'blue light' relief applies where emergency workers die due to injury or illness resulting from their response to a 'blue light' situation so as to exempt their estate from IHT.

With the pandemic sadly still having a firm grip on society, this relief may become more relevant than ever, and poses the question as to whether it could apply to the estates of our frontline emergency workers where they tragically die from COVID-19 having contracted it at work.

This may apply to many nurses and doctors, however, it is unclear whether this might extend to care and social workers. 

No doubt this will result in test cases being presented to HM Revenue & Customs.