HMRC figures show inheritance tax (IHT) receipts for April to July were £2.4 billion.
This is £300 million more than in the same period last year.
Although Liz Truss and Rishi Sunak have both suggested they would review inheritance tax rules as Prime Minister, some are sceptical as to whether this will happen.
Alex Davies, the chief executive and founder of Wealth Club said: “Inheritance Tax reform is a potential vote winner for Rishi Sunak and Liz Truss amon...