51AVÊÓÆµ

EXCLUSIVE: Jake Moses on the Inheritance Tax 'trap' families need to be aware of when gifting farmland

Jake Moses is a wills, trusts and tax solicitor at Aaron & Partners LLP. He writes exclusively for Farmers Guardian on Inheritance Tax and Capital Gains Tax reforms and the risks farmers should be aware of when gifting farmland

clock • 3 min read
Mr Moses said: "While the tax conversation has been dominated by Inheritance Tax, changes to Capital Gains Tax rates have created an expensive trap for those trying to get ahead of the curve."
Image:

Mr Moses said: "While the tax conversation has been dominated by Inheritance Tax, changes to Capital Gains Tax rates have created an expensive trap for those trying to get ahead of the curve."

Since the Autumn Budget, a growing number of farming families have started gifting agricultural land in an attempt to reduce their Inheritance Tax exposure – and it is easy to see why. Rising land values...

To continue reading...

Already a member? Login for full access.

New to Farmers Guardian? Register for 1 free article per week or become a member for unlimited access to essential farming news and insights.

article-img-580x358

Ìý

More on Politics

Government does not recognise farming's contribution, farmers say

Government does not recognise farming's contribution, farmers say

A Farmers Guardian survey has shown almost all farmers do not feel appreciated by the Government

clock 10 January 2026 • 2 min read
EU gives Mercosur deal the green light

EU gives Mercosur deal the green light

European Union states have backed the deal, despite opposition from France

Alex Black
clock 09 January 2026 • 2 min read
Last orders for Great British rural pubs without business rate relief

Last orders for Great British rural pubs without business rate relief

Could beloved pubs in farming communities, which play an invaluable role in tackling rural isolation, be about to close without a U-turn on business rate relief? What will be left for those who rely on them for warmth, friendship and a sense of community?

Chris Brayford
clock 08 January 2026 • 6 min read