Pat, a self-employed businessman, was "staggered" to learn that his partner would have to pay £53,000 in inheritance tax on their joint-owned home if he died. He says he resigned himself to this prospect after he was told by a major insurance company that there was no way to avoid paying it.

Pat (44), who has been separated for several years, bought his £160,000 south Dublin house with his partner (36) about nine months ago.

"I was concerned that I would die and leave my partner with that kind of bill," he says.

"But I had thought there was no way around it and it was only one of about 400 problems that we had to resolve. There were a lot of other things going on and having to sort out what would happen if either of us died was not top of the list."

While phoning around for mortgage quotations, Pat learned that the "life-ofanother" policy was a way to get around the inheritance tax problem.

He says he and his partner were "greatly relieved" that, by insuring each other's lives, they could avoid a large payment.

Pat is critical of the service he received from the company which gave him inaccurate advice.

"I could have spent a lot of money with another company and it wouldn't have given me the kind of protection that I now have. It was sloppy of them not to be aware."