A group of high-profile farmers and business leaders is taking the government to court, accusing it of pushing ahead with major inheritance tax reforms without consulting those most affected.
Collyer Bristow LLP has confirmed that it served proceedings on the chancellor and HMRC, launching a judicial review over the government’s decision not to consult on planned changes to agricultural property relief (APR) and business property relief (BPR)—despite longstanding policy requiring such consultation.
Since the initial announcement of the legal challenge, the London law firm says it has been inundated with requests for further details—particularly regarding the identities of the claimants.
The judicial review is being brought by three named parties. Thomas Martin, aged 45, is a sixth-generation farmer based near Peterborough, Cambridgeshire, where his family has cultivated the same land for over a century.
Mr Martin is also a passionate advocate for farming education, widely known through his “Farmer Tom” social media presence.
He is the founder of Farmer Time, a not-for-profit initiative that connects schoolchildren with working farmers via live video calls, enabling young people across the country to learn about farming, food production and the countryside.
He is also a strong proponent of regenerative farming practices, which focus on long-term soil health and ecological sustainability.
The second claimant is George Martin, aged 74, who is Thomas’s father and the senior partner in the family farming enterprise.
Lastly, the Farmers and Businesses for Fair Tax Relief (FBFTR), an unincorporated association established to promote good government practices and fair tax policies for farmers and family-owned businesses, is the third claimant.
FBFTR is being supported in this legal action by one of its members, Steve Perez. Mr Perez, aged 68, is a prominent entrepreneur, hotelier and farmer based in Chesterfield, Derbyshire.
He is the founder of Global Brands Ltd, and owns both the Casa Hotel and the Peak Edge Hotel. He also runs Walton Lodge Farm, which supplies produce to his hotel and restaurant businesses.
As reported in the Sunday Telegraph and Derbyshire Times, Mr Perez recently cancelled £20 million worth of planned capital investment in Global Brands Ltd and the Peak Edge Hotel in response to the government’s proposed IHT changes.
Those investments, had they gone ahead, were expected to generate nearly 100 new jobs in the Chesterfield area.
The claimants are participating in the judicial review in a personal capacity but believe they are broadly representative of many entrepreneurs and family-run farms and businesses. The legal costs are being funded by a group of affected businesses.
James Austen, a partner at Collyer Bristow, said the firm is “fortunate to have such committed farmers and businessowners involved” in the judicial review.
He highlighted the dedication of Tom and George Martin and Steve Perez to their local communities and the long-term future of their businesses, describing them as “all dedicated to their local areas and the long-term – multi-generational – viability of their businesses.”
Mr Austen added that the claimants are concerned by the government’s refusal to hold a formal consultation on its proposed changes to APR and BPR, “despite the widespread concerns that have still not been addressed.”
“This claim does not seek to overturn the decision to amend APR or BPR,” he clarified, “but just asks that affected individuals and groups can contribute to a proper consultation exercise to ensure government has the best evidence when developing its tax policy for UK farms.”
Meanwhile, a cross-party committee of MPs has added further pressure on the government by urging a delay to the inheritance tax reforms.
In a report published in May, the Environment, Food and Rural Affairs (EFRA) Committee called on ministers to postpone final decisions on changes to APR and BPR until October 2026, with any new rules coming into force from April 2027.
The committee argued that such a delay would “allow for better formulation of tax policy and provide the government with an opportunity to convey a positive long-term vision for farming,” while giving vulnerable farmers vital time to seek professional advice.
