[naming_the_user]

The issue with inheritance tax on farms is that it's viscerally obvious that it's just confiscation of land through the back door. A farm that has to pay x% IHT just ends up being x% smaller each generation.

Where x is anything other than a token amount it's basically impossible to generate x% of the land value at transfer in excess of all other costs such as wages, equipment, a reasonable salary for the family and any workers etc.

There's an argument to be had that land redistribution is something we want, but the Government really isn't being honest about that being what they are intentionally pursuing.