I half get why the farmers are pissed off - they want to pass their family businesses down to the next generation, etc, etc - but isn't that the case for all family owned businesses, not just farms? Also, the fact that we are talking about estates that are £2-3m makes me feel they have lost a bit of perspective. Either it's an argument against IHT altogether (though I'm sure they would support that too) or they pay the damn tax (or work out a way of passing it down early) - having a special rule for farms seems a bit crazy in the first place.