A well-known group of farmers and business leaders have accused the government of taking it to court and pushing for major inheritance tax reforms without consulting those most affected.
Collyer Bristow LLP confirmed its contribution to the Prime Minister and the HMRC case and has launched a judicial review of the government’s decision not to discuss planned changes to Agricultural Property Relief (APR) and Business Property Relief (BPR).
Since the initial announcement of the legal challenge, the London law firm has said requests for details regarding the identity of the claimant have been flooded.
Judicial review is brought about by three appointed parties. Thomas Martin, 45, is a sixth generation farmer based near Peterborough in Cambridgeshire, and his family has grown the same land for over a century.
Martin is also a passionate advocate for agricultural education and is widely known through his “Farmer Tom” social media presence.
He is the founder of FarmerTime and a non-profit initiative that connects school children with working farmers via live video calls, allowing young people across the country to learn about agriculture, food production and the countryside.
He is also a strong advocate for regenerative farming practices focusing on long-term soil health and ecological sustainability.
The second claimant is 74-year-old George Martin, Thomas’ father and senior partner in a family farming company.
Finally, farmers and businesses for Fair Tax Relief, an unintegrated association established to promote good government practices and fair tax policies for farmers and family businesses, is the third claimant.
The FBFTR is supported in this legal action by one of its members, Steve Perez. Perez, 68, is a well-known entrepreneur, hotelier and farmer based in Chesterfield, Derbyshire.
He is the founder of Global Brands Ltd and owns both the Casa Hotel and Peak Edge Hotel. He also runs Walton Lodge Farm, which supplies agricultural products to his hotel and restaurant businesses.
As reported in the Sunday Telegraph and the Derbyshire Times, Perez recently cancelled planned capital investment worth £20 million in Global Brands Ltd and Peak Edge Hotel in response to the government’s proposed changes to IHT.
These investments were expected to create nearly 100 new jobs in the Chesterfield area if they moved on.
Although claimants participate in judicial reviews on their personal abilities, they consider them to represent a wide range of entrepreneurs and family-owned farms and businesses. Legal costs are funded by a group of affected companies.
James Austen, a partner at Collyer Bristow, said the company is “fortunate enough to have such dedicated farmers and business manners involved in the judicial review.”
He highlighted the dedication to the community of Tom, George Martin and Steve Perez and the long-term future of their business, describing them as “dedicated to their local and long-term – multi-generational – the viability of their business.”
Austin added that the claimant is interested in the government’s refusal to hold formal consultations regarding proposed changes to the APR and BPR despite widespread concerns that have not yet been addressed.
“This claim is not attempting to override a decision to amend the APR or BPR,” he revealed.
Meanwhile, the MPS Cross-Party Committee has put further pressure on the government by urging delays in inheritance tax reform.
In a report released in May, the Environment, Food and Rural Affairs (EFRA) Committee called on the pastor to postpone the final decision on changes to APR and BPR until October 2027, with the new rules coming into effect from April 2027.
The committee argued that such delays “enable the development of a better tax policy and provide the government with the opportunity to communicate a positive long-term vision for agriculture.”
