The CLA (Country Land and Business Association) has commented on the High Court judicial review is scheduled for 17-18 March 2026 to challenge UK government changes to Agricultural and Business Property Reliefs (APR/BPR) for inheritance tax.
Claimants argue that the changes, which impose a 20% tax on farm/business assets above threshold, were introduced unlawfully due to lack of proper consultation.
CLA President Gavin Lane said:
“The High Court has heard what we have been saying for more than a year – the government has pushed through its inheritance tax changes without consultation or regard.
“Even after its partial U-turn, its policy remains deeply flawed and continues to harm many of the 5.2 million family-owned businesses in the UK, including our farms. Only a full reversal will benefit the country’s growth and investment agenda.”
