New research has revealed that the number of applications to register a power of attorney (POA) in England and Wales has continued to soar in spite of worsening delays at the Office of the Public Guardian (OPG).

HMRC has clawed back more than £700m in IHT over the past five years from 2,100 families who had taken steps to avoid paying the 40pc death charge, according to data obtained by Telegraph Money in a Freedom of Information Request.