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Leeds based IFA, 2plan has dealt with 30 new cases worth more than £250,000 this year, including two clients worth more than £1m - the company's first of this value - an increase on just 10 cases in 2007.

Julie Darlington, a 2plan chartered financial planner, puts the increased interest down to a growing concern about protecting beneficiaries from future economic difficulties by minimising the impact of IHT.

She said: "If we can fund for IHT we will do so, we will look at utilising both nil rate bands and then consider other options which may include the utilising allowances, gifting capital, possibly including the use of trusts."