In 2016 Citizens advice reported a rise from 1522 queries in 2011 to 3747 queries in 2015 about people who died without making a Will. This can cause financial stress for loved ones at a time when they are also dealing with emotional stress.
HMRC estimates that Inheritance Tax will generate £5.5bn of revenue for them in 2019/20 this can be seen as a voluntary tax as much of the tax can be mitigated with correct and timely planning