104 advisers surveyed responded:
| What has increased demand for IHT advice? | Advisers agree |
| Better access to pensions following pension freedoms | 64% |
| Increased attractiveness of pensions as a vehicle for passing on wealth | 59% |
| Changes to IHT threshold | 58% |
| Rising property prices | 53% |
| Cuts to lifetime allowance | 41% |
| Increased us of buy-to-let | 36% |
| Increased ISA limits | 32% |
