From Mr Mark Dampier.

Sir, I read with incredulity the letter (October 11) from Andrew Oswald, professor of economics at Warwick university, when he said Alistair Darling had reduced the inheritance tax burden for married couples. In fact the inheritance tax burden for married couples has not changed. It was always possible to plan through the use of will trusts to leave £600,000 in total outside your estate. All that has changed is that Mr Darling has made it simpler to do.