Really Mr Peston?

This Robert Peston analysis of Jeremy Corbyn's economic policies http://www.bbc.co.uk/news/business-33884836 contains this thought:

'Even so his opposition to this government's planned cuts to corporation and inheritance tax, and his muscular hatred of tax avoidance and evasion, are not the stuff of swivel-eyed Leninism.

There are plenty of political moderates who question why, at a time of scarce resources, it is a priority for messrs Cameron and Osborne to give tax breaks to better-off dead people.'

Is cutting inheritance tax really a tax break for dead people? Surely the only people who will pay less tax are the living.