Why on earth is inheritance tax so complicated? This is Money podcast

This week This is Money editor Simon Lambert and consumer affairs editor Lee Boyce explain the peculiarities of inheritance tax - and then ask why on earth it has to be so complicated. The team also discuss the watering down of the once quite fantastic 123 account from Santander - and whether it's still a good deal. Lee has a moan about train fares and they ask whether Essex really is the happiest place to live in the UK.