Government in court battle over IHT changes

In the two-day judicial review, farmers and business owners argue the government acted unlawfully by failing to properly consult on the sweeping changes to IHT rules on farm and business assets. The review at the Royal Courts of Justice in London will examine whether chancellor Rachel Reeves should have conducted a full public consultation before altering agricultural property relief and business property relief (APR and BPR). The legal challenge is being brought by Cambridgeshire farmer Tom Martin, his father George Martin, and the campaign group Farmers and Businesses for Fair Tax R...