Member

Ministers have also claimed that farmers can simply give their farms away seven years before they die and avoid paying the tax altogether, and that this is just a way for the Government to encourage a handover to the next generation. That is absurd: first, for the Government to introduce a tax while encouraging the victims of that tax to avoid it; secondly, to imply that people can predict when they are going to die; and thirdly, if this is really what they were trying to achieve, why was there not a delay of seven years to enact the policy?