Callisto - the manifestos are being written at the moment, I think. The Tories haven't given any indication that their policy on inheritance tax will change. They've also been indicating recently that they might reverse the 50 per cent top rate change.
I disagree that the notional builder would rather remain on benefits than get a desk job, or would need some incentive to get him to consider desk work. Most people, in my experience, would rather work than draw benefits, because living on benefits alone is really hard. And anyway, as Warto said below, surely any decent benefits service would be proactive in pointing out where someone could undertake retraining. (I don't know how far this happens at the moment.)
WannaBe, re. your points about people being reviewed: for people signed off due to mental illnesses, being reviewed can be immensely stressful. I know someone who qualifies for a long-term sickness payment from his private employer, but every year he is reviewed by the employer's insurance company. Every year, without fail, when he gets the letter telling him that his review is due, his mental health takes a big hit. I'm not saying that nobody should be reviewed - but again, surely it's not beyond the wit of civil servants to think up a polioy that can distinguish between those whose conditions really are lifelong problems, and those who could legitimately be reviewed on a one-year, five-year or ten-year basis? One thing I really dislike about the way politicans (of both parties, as LM says) address this debate is that all incapacity claimants are treated as borderline workshy frauds, with no attempt to distinguish between them.
As to people who don't want to start work because they might lose their benefits - this is a big problem, and one that nobody seems willing to address. I know someone who's on long-term incapacity benefit: there are so many things he can't do, work he can't undertake, courses he can't sign up to because he would lose his IB. Yet he is truly incapable of holding down a job for any length of time. Why must benefits rules be structured so as to deny claimants any chance to become involved in day-to-day working/studying/travelling activities? Again, presumably because we must treat everyone as a potential fraud, and hang the dreadful social and self-esteem consequences for everyone else.
(Nice to see you back BTW Peachy, was wondering what you thought about all this.)