2/2 If I was Minister of farming I would say to them you either accept this incredibly good deal on IHT by the end of this month, or the special allowances and rates are withdrawn completely. Farmers hoard land when they do make money and buy assets like tractors to avoid paying tax. They could easily do what normal people do and put some money into a pension or life assurance, but the current deal on IHT is too good so they just buy more land and never retire