With the Autumn budget fast approaching, there are continuing concerns about measures affecting farmers and landowners. Chief bogey is the removal of Agricultural Property Relief (APR) from all but farms worth under £1m and the levy of Inheritance Tax (IHT) on the rest. This is already in train, but there is speculation that reliefs will be further tightened, increasing tax challenges. As well, Stamp Duty Land Tax could be replaced by a new property sales tax, a flat percentage rumoured to apply to sales above £500,000, affecting many in the rural sector. The VAT threshold could be lowered, bringing smaller farms into the system. Meanwhile many stewardship schemes expire in December with no guarantee of replacement.

All this will impact the next generation, so we asked young farmers about

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