OK, my solution for the farmers of this country were I ever to be Minister in charge of keeping the farmers happy. Inheritance Tax MUST apply to them too, it's only fair ... But, Old farmer A dies and in his will he leaves his 500 acres and all it's stock to blood relative B. The land registry marks the land as being subject to IHT @ 20% above the prescribed current allowances, in effect it puts a charge in the land, but that charge is never persued whilst soever that family and all it's