Julia Rosenbloom, tax fellow-dancer at Smith & Williamson, has previously spoken about potential changes she soupon Mr Sunak may consider.
Speaking exclusively to Express.co.uk, she said: “As we begin put in ordering ourselves for The Budget next year, we are expecting to see some aspects of an IHT modification document published earlier this year come into punch.
“In particular, we anticipate the potential abolition of Potentially Exempt Transfers (PET), essentially the faculties to make a gift of unlimited value that is exempt from Birthright Tax (IHT) if you live for another seven years.
“Coupled with a probable multiplication in the rate of Capital Gains Tax, this would represent a significant proviso on people passing on their wealth, making it much more extravagant to gift to their children or grandchildren.”
Pension tax relief is also something which Ms Rosenbloom pinpointed could be set to change.