Jonathan Charlesworth told the hearing: "I think he was under stress looking after my mum but if it hadn't been for worries about inheritance tax he would still be here today. "He wouldn't have put us all through that for any other reason. "He thought he was doing it for the good.

I don't agree with that, but he thought he was doing it for the greater good. "There was a lack of information, it wasn't actually as bad as it could have been but we didn't know that. "We couldn't find any information, we just knew it was coming, we didn't know how bad it was going to be.

"I think he woke up that morning and thought, 'I'm not risking it, I'm not risking losing everything I've worked for'." He said in the months before his father's death, "the only thing he talked about was inheritance tax". "I think he just wasn't going to let the government beat him, that was his final hurrah," he said.