At a two-day judicial review over legality of inheritance tax (IHT) changes for family owned businesses and farms focused on government’s ‘failure to consult’, the High Court was told a full consultation ‘would have a significant effect on public finances’.

The case was brought by two farmers, Thomas Martin and George Martin, and pressure group Farmers and Businesses for Fair Tax Relief, and argued a specific point that ‘the consultation exercise was flawed and unlawful as a matter of public law’ illustrated by the four u-turns since the measure was first announced in Budget 2024.

The hearing began on 17 March, where the court first heard from the claimants, who stated ‘the government acted unlawfully by failing to comply with prior promises to consult properly with affected taxpayers, and undertaking only a limited technical consultation’.

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