Party hopes to win over affluent middle-class voters as leader rejects calls to ‘unite the right’ in conference speech

Kemi Badenoch has announced that the Conservatives would abolish inheritance tax on family homes if elected, prompting criticism that she is prioritising cutting taxes for the rich.

The Tory leader also said couples would be able to leave an additional tax-free sum of £1m to their families, as the party attempts to shore up its traditional base in southern England.