The poll covered the following issues: Is the Concept of Inheritance Tax Fair; Should Inheritance Tax be replaced with a Higher Rate of Income Tax; Is the Inheritance Tax Threshold too low; How Prevalent is the Impact of Inheritance Tax.

Populus interviewed a random sample of 1,006 adults aged 18+ by telephone between 10th March 2006 and 12th March 2006. Interviews were conducted across England and the results have been weighted to be representative of all English adults.