Delays in granting probate on the estates of the deceased means people face demands to pay inheritance tax (IHT) before they receive any cash from a property sale.
Families are being plunged into financial turmoil following the death of a loved one as HMRC inefficiency leaves them hanging on for their inheritances.
The IFS argues that a number of exemptions to the tax should be removed, which would result in people being able to pass on less of their wealth to loved ones.