US Founding Father Benjamin Franklin once said: “In this world, nothing can be said to be certain, except death and taxes.” Those certainties have driven our debate about inheritance tax. So is inheritance tax Britain’s most unfair tax? In my view, it’s emphatically not. Let me start by declaring a prejudice. I had wonderful loving parents who gave me the greatest start in life. But financially they didn’t leave anything to me because they didn’t have it to give. And I’ve never seen therefore why inheritance is some inalienable right, never to be taxed. Yes, I understand the emotional pull of …