Inheritance tax reforms having ‘chilling effect’ on Scottish farming – Swinney

First Minister John Swinney said changes to inheritance tax in the Autumn Budget were causing ‘unacceptable stress’ among farmers in Scotland (Jane Barlow/PA) - (PA Wire)

Inheritance tax reforms introduced in the Chancellor’s Autumn Budget are already having a “chilling effect” on farming and rural businesses in Scotland, John Swinney has said.

Speaking ahead of an address at the AgriScot conference in Edinburgh on Wednesday, the First Minister said the decision to remove some inheritance tax relief from farms was causing “unacceptable levels of stress” among farmers.