Letter to the editor: tragic death, informal relationships and inheritance tax

He writes:

“You may have heard the terrible news that last Sunday five motorcyclists were killed, three in one accident and two in another, in the Peak District of Derbyshire, near Buxton. It is a popular part of the country for motorcycle enthusiasts and the Cat and Fiddle track is well known across the UK and even beyond our borders.

“I have spent many happy hours cruising around the bends on my Harley. Unfortunately, this is also an area that has seen a lot of tragedy.

“One of the fatalities in last Sunday’s three-bicycle accident was an old school friend and customer.

“He was in a long-term relationship and was about to retire, but he and his partner had never considered getting married.