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Dan Nieldle reckons that couples with assets of under £2m won't be affected taking into account the housing, couples and farming allowances. The chap quoted in The Times article, if you read into what he says (owning 240 acres at @£10k an acre, 2 tractors and a combined harvester has at least £3.4m in assets (not including the house barns and any other equipment).
Does anyone have a source for a good discussion about the changes to farming inheritance?
My initial reaction is that it's hard to have sympathy for someone inheriting a business worth 1m+, but obviously the "value" of farmland is harder to release than other assets, in the same way as a home you live in is materially different from a house as an investment, even if they may be valued similarly.
Basically would like to be more informed but don't know where to look