In a state of panic following a successful Conservative Party Conference, Gordon Brown has tried and failed to pull the wool over the eyes of the British Public regarding Inheritance Tax.

In an attempt to grab a headline, his stunt in portraying a raise in the Inheritance Tax (IHT) threshold to £600,000 for couples is simply a mirage.

A married couple can already have a £600,000 allowance by putting in place the correct type of will. Mr Brown has given absolutely nothing new.

A Discretionary Will Trust (DWT) already allows a married couple to leave £600,000 without paying inheritance tax. Currently there is no IHT between husband and wife, or civil partnership. What many people make the mistake of doing is leaving their estate to their husband or wife, which is fine on the first death, but a problem arises on the death of the second.

If a Discretionary Will Trust is in place, it allows the first spouse to leave the nil rate band in a trust for the use of the living spouse, then on second death both the nil rate bands are used, therefore allowing currently £600,000 and £700,000 in 2010 (as Mr Brown has already previously announced a rise in the nil rate band to £350,000 in 2010).

It's only right and proper that each individual has an allowance to pass on to their family.

This is a simplified account of DWT and proper advice should always be sought, but I assure you Mr Brown has not provided anything that is not already available with the correct financial advice.

Mr Brown is underestimating the British public and taking them for fools and if he continues to do so, he and the Labour Party will rightly suffer at the ballot box.

Nigel Adams, Conservative Party candidate for Selby and Ainsty, Gowthorpe, Selby.