Figures released by the Office for National Statistics from HMRC have indicated that £27 million in inheritance tax (IHT) was saved by estates claiming the lower IHT rate where more than 10 per cent of their value was donated to charity in 2012-2013, the year in which the lower rate was introduced.

A total of GBP2.1 billion was declared as exempt for donations to charities in the same year. It's great to see so many people still giving to charity on their deaths, often after a lifetime of giving.