“I don’t want to think that somebody who is married with children is more than I am,” says Brigid Timmons. “I’m worth what they’re worth, and my beneficiaries are as worthy as their beneficiaries. But ...

Is a tax fair if it means one person can leave their money tax-free but another can’t? Inheritance tax rules that starkly favour parents and penalise the child-free do just that. But if you don’t have ...