Kemi Badenoch vowed to protect the family home from Labour as she electrified the Conservative Party on Wednesday.
Signalling a return to the Tories’ traditional focus on lower taxes and home ownership, the party leader pledged to scrap inheritance tax on main residences passed down the generations.
She promised to reverse the rise in the number of middle-class families hit by death duties, telling the party conference a Conservative government would exempt the family home from the levy, regardless of its value.
Couples will also be able to pass on a further £1million in assets tax-free, cutting the number who will ever pay inheritance
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