Well that depends whose side you are on. This is a typical move for a Tory campaign, but this is not a typical campaign. Given that the beneficiaries of this latest Tory tax goodie are almost all Tory voters, it is unlikely that it will gain any for Cameron. On the other hand it plays very well for Labour and might get more of their core vote to the polls. It also plays well for the Lib Dems who have advanced recently after alleging that the Tories in government looked after the ‘bosses’ while the Lib Dem ministers looked after the ordinary workers.
There is something seriously discordant about promising the biggest cut back in public spending since whenever, which will impact welfare and all things to do with the poor, while at the same time finding cash to give the biggest death duty bonanza since 1945. This will surely underline Milliband’s message more then Cameron’s.