51AVÊÓÆµ

EXCLUSIVE - IHT draft legislation: What farmers need to know

The Government published draft Inheritance Tax legislation this week. Law firm Birketts digests the major takeaways

Chris Brayford
clock • 3 min read
Emily O'Donnell is a private client partner at Birketts LLP specialising in advising rural landowners and farmers. She said: "Disappointingly for many, the Government has made little concession to extensive lobbying from both the rural and business communities and whilst the legislation is still subject to amendment, it seems highly unlikely that there will be any material changes."
Image:

Emily O'Donnell is a private client partner at Birketts LLP specialising in advising rural landowners and farmers. She said: "Disappointingly for many, the Government has made little concession to extensive lobbying from both the rural and business communities and whilst the legislation is still subject to amendment, it seems highly unlikely that there will be any material changes."

After many months of uncertainty following the sweeping changes to the availability of Agricultural Property Relief (APR) and Business Property Relief (BPR) announced in Chancellor Rachel Reeves' Autumn...

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

EXCLUSIVE - Caroline Voaden: "If we undermine British farming, we undermine our ability to feed the nation"

EXCLUSIVE - Caroline Voaden: "If we undermine British farming, we undermine our ability to feed the nation"

South Devon MP Caroline Voaden writes on why the Government's recent uplift to Inheritance Tax thresholds still fails to scratch the surface for family farms

Caroline Voaden
clock 29 January 2026 • 3 min read
Empty shelves on Shetland reminder of importance of food security, says MP

Empty shelves on Shetland reminder of importance of food security, says MP

Ferries unable to deliver food to the islands leave the community to rely on its resilience and food security

clock 28 January 2026 • 1 min read
Stop the Family 51AVÊÓÆµTax campaign ended after IHT uplift, NFU confirms

Stop the Family 51AVÊÓÆµTax campaign ended after IHT uplift, NFU confirms

The Government's uplift to IHT thresholds in December was the conclusion of NFU's 14 month campaign to stop the family farm tax. Should farmers still be campaigning to reverse the policy in full?

Chris Brayford
clock 28 January 2026 • 4 min read