High Court rejects arguments from farmers and tax lobby group after two-day hearing as reliance on three government documents setting out tax consultation process not an ‘arguable, clear and unequivocal promise’.

In a quick decision just two months after farmers Thomas Martin, and his father George Martin, 74, brought the claim against the chancellor and HMRC, arguing, ‘the consultation exercise was flawed and unlawful’. Now the High Court has struck out the judicial review request after a two-day hearing held in March.

The Martin pair headed to the High Court with backing from lobby group Farmers and Businesses for Fair Tax Reliefs. The judicial review request disputed the Treasury’s consultation process, rather than directly arguing against the inheritance tax (IHT) reforms to agricultural property relief (APR) and business property relief (BPR).