A coalition of farmers and family business owners is pursuing a judicial review against the UK government's inheritance tax reforms, which cap tax reliefs for farms and family businesses. The changes, effective in April 2026, limit exemptions under Agricultural Property Relief and Business Property Relief to £1 million, aimed at reducing tax avoidance by the wealthy. Critics argue the government failed to consult affected parties adequately. The reforms have been labeled a "family farm tax," threatening generational transfers and potentially impacting employment in small businesses.
The legal claim, served on Tuesday to Chancellor Rachel Reeves and HMRC, calls for a judicial review of the government's decision to cap long-standing tax reliefs for farmland and family businesses without a full public consultation.
This claim does not seek to overturn the government's decision to amend APR or BPR; it simply asks that affected individuals and groups can contribute to a proper consultation process.
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