Recommendation 7

The Government was complacent in the way it introduced such a major change to the tax treatment of farms in Wales. The absence of an assessment of the impact on Welsh farming estates created a vacuum which was filled by different organisations publishing competing statistics which predicted a varying scale of impact for those who inherit farming estates. Consequently, an unnecessary climate of uncertainty and confusion has emerged in an industry central to the cultural, environmental and economic fabric of rural Wales. (Conclusion, Paragraph 53)