Recommendation 6

We are also concerned that the change in policy may have a disproportionate impact on elderly farmers or those with terminal illness who have arranged their affairs on the basis that their estates would not be subject to IHT, and will not have an opportunity to change their succession arrangements in ways which would legitimately minimise any eventual IHT charge. We are also concerned by the effect of these tax changes on farmers in Wales which, as we heard from RABI, already have high rates of physical and mental ill health. (Conclusion, Paragraph 52)