Changes to farmers’ inheritance tax are fair and could even help them in the long run – expert view

By Stuart MacLennan, Associate Professor of Law, Coventry University

Much has been made of proposed changes to inheritance tax for agricultural property in the recent UK budget. Opponents have focused on the number of farms that might be affected, while the government’s arguments focus on the need to raise revenue. There are, however, good reasons to reform a tax break known as agricultural property relief (APR) which may, ultimately, benefit farming communities and the rural economy.

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