inheritance

Speaking to BBC Radio 4's Today programme, Kyle said the government had been "forced to take" the decision "because of the inheritance that we had from the previous administration".

The government argues existing inheritance tax isn’t fair or sustainable – as everyone else sufficiently well off to pay it is charged 40% and farmers are charged nothing.

Mr Barton said the government's attempts to target the wealthiest landowners who were investing in farms to avoid inheritance tax could see small farms like his ultimately sold off.

A Welsh farmer has had sleepless nights and been left feeling "angry and scared" since changes to inheritance tax rules were announced.

But he says the Budget announcement ending APR on inheritance tax has ended that.