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    The Tories are denying claims of any split over inheritance tax, sparked by shadow minister Kenneth Clarke.

    He appeared to pour cold water on the flagship policy of shadow chancellor George Osborne, describing plans to abolish the tax as an "aspiration".

    But the party later rushed out a statement pledging that they would honour the promise and would include it in the election manifesto.

    Business Secretary Lord Mandelson said that Mr Clarke's comments indicated that he was out of line with Mr Osborne and Tory leader David Cameron.

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