I have a problem with this being fair. If your wealth is accumulated from after tax income why should it be taxed again on inheritance (and again when inherited for the next generation)? I can see it might feel like a victimless tax, and it makes sense for CGT to be applied to tax lifetime...
But this should have been easy. It's a policy launch from her department and she is on every news outlet with the same story. Increase 10,000 officers over 4 years by recruiting 2,500 a year at about £30,000 a year. Long-term cost = £300m, cost in year 1 = £40m, rising to £120m, £180m, £240m...