The small change to inheritance tax for farm businesses is nowhere near enough to protect many family farms and does nothing to remove the cruel impact of the policy on elderly and vulnerable farmers, says the NFU. Since changes to Agricultural Property Relief (APR) and Business Property Relief (BPR) were first announced and independent tax experts have suggested changes to make it more targeted. In her Budget speech the Chancellor announced a small change to the rules, which will allow those farmers who are married, or have deceased spouses, to transfer their inheritance tax allowance to one another if one of…