That's not the way Wills are typically worded. Have a look at your dad's Will.Points of view again isn't it. Same situation my dad leaves me £100k in his will, I only receive £60k so I've been "taxed" 40%. Whether I've earned it or not is immaterial, that's a moralistic point of view, but like it or not between my father leaving me £100k and me receiving it I've been taxed £40k. It's just semantics again we're arguing a point where it really doesn't matter who the taxee is be it a logical estate or a real person, in the end the result is the same and the treasury gets it's money.
You can use your "moralistic" argument for any tax. Why should the Treasury take 20% of my wages under PAYE? Why should the Treasury take 28% Capital Gains Tax when I sold my second home for a £500K profit?
Of course the treasury gets the money. It's where all tax goes. To be spent on nice things like the NHS, schools and suchlike.
Are you envisioning some kind of utopian society where nobody pays any tax on anything ever?