51AVÊÓÆµ

EXCLUSIVE: Jake Moses on the Inheritance Tax 'trap' families need to be aware of when gifting farmland

Jake Moses is a wills, trusts and tax solicitor at Aaron & Partners LLP. He writes exclusively for Farmers Guardian on Inheritance Tax and Capital Gains Tax reforms and the risks farmers should be aware of when gifting farmland

clock • 3 min read
Mr Moses said: "While the tax conversation has been dominated by Inheritance Tax, changes to Capital Gains Tax rates have created an expensive trap for those trying to get ahead of the curve."
Image:

Mr Moses said: "While the tax conversation has been dominated by Inheritance Tax, changes to Capital Gains Tax rates have created an expensive trap for those trying to get ahead of the curve."

Since the Autumn Budget, a growing number of farming families have started gifting agricultural land in an attempt to reduce their Inheritance Tax exposure – and it is easy to see why. Rising land values...

To continue reading...

Already a member? Login for full access.

New to Farmers Guardian? Register for 1 free article per week or become a member for unlimited access to essential farming news and insights.

article-img-580x358

Ìý

More on Politics

What can farmers expect from the Autumn Budget 2025?

What can farmers expect from the Autumn Budget 2025?

Inheritance Tax, changes to lifetime gifting rules and the removal of Capital Gains Tax exemption on primary residences above £1.5m are all to be expected in the budget

clock 25 November 2025 • 4 min read
Farmer leading new IHT campaign says there is still hope of positive change

Farmer leading new IHT campaign says there is still hope of positive change

A farmer at the forefront of a new campaign to challenge the Government's changes to Inheritance Tax has said farmers should have ‘hope' that a positive outcome may still be achieved

clock 25 November 2025 • 3 min read
Day of unity: Farmers lead tractor convoys and displays ahead of Autumn Budget

Day of unity: Farmers lead tractor convoys and displays ahead of Autumn Budget

Groups around the country are demonstrating the value of family farms and rural livelihoods

clock 24 November 2025 • 2 min read