To not understand this at all ( inheritance tax related)

Trying to work this out is making my head hurt. Why are family homes being treated differently from any other assets? Aren't family homes the most under taxed of all capital? Ie no capital gains, ludicrous council tax system for more expensive properties? What if you want to downsize to an under £1m house? what if you left your family home to a charity and not a child/grandchild? This is going to end in tears methinks.....

"The Tories suffered a blow on Sunday when the Institute for Fiscal Studies warned that a pledge to raise the inheritance tax threshold on family homes to £1m would disproportionately benefit richer people.

As David Cameron tried to reset the faltering Tory campaign by declaring that he was championing the “Conservative dream”, the IFS described the inheritance tax pledge as “rather odd” special treatment for homeowners.

The criticism from the IFS came as George Osborne failed on nearly 20 occasions to explain how the Tories would fund a commitment to provide an extra £8bn a year to the NHS by 2020."

The IFS were not taken in.

Exactly, vampire. Most of us will have had to sell our homes to pay for care.
Those with £1million homes will usually have enough money not to bother about care fees.

It's a pretense of being on our side when really they're just moving their friends' money around.

"I say, old chap, do you mind awfully if we take some money off you by not giving you some tax relief on your pension payments. Don't worry though because young Tom will get it all back and more when he inherits your estate. Bit of a hoot really because all those plebs will actually think we're making you pay more."