And of course there is a loop hole for that. If I recall correctly it works like this if you have enough money to have to pay inheritance tax (or it would be a sizeble value) you put it in a trust or company and done, no more tax when your heirs receive the company.
There is an adage that says “Hard cases make bad law”. In the end is a case of, what is preferred, let a guilt person go unpunished or punish an innocent person? I personally believe that it is never ok to punish an innocent person. And I think it is not even that extreme when we are talking about capital punishment or be “tough on crime”, it is more like, do um prefer to under punish some guilt people or over punish others including some innocents?