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Alan Carter farms in partnership with his parents, Paul and Christine, on a 162-hectare (400-acre), 400-cow dairy unit at Constantine, Cornwall, with 130 milking cows, supplying Saputo. Alan, also a Parish Councillor, and his wife Sarah, have two children, Ross and Dana

Íæż½ã½ã and rural businesses are rightly up in arms following the Budget, in which valuable Inheritance Tax reliefs for agricultural and business assets were decimated

Nearly half of Labour voters think farmers should be exempt from Inheritance Tax

Efra chair Alistair Carmichael accuses Defra of wanting to see an end to family farming

Union president Tom Bradshaw says farmers' fury was made clear during emergency Budget talks with Defra

Sarah Baker, AHDB head of economics, said: "These changes may encourage farmers to think about succession earlier than they would otherwise. For example, there is a seven-year rule which applies in the case of land transfers. This means that any land gifted to an individual will be free of inheritance tax after seven years."

NFYFC's YFC agri chair Luke Cox said the proposed tax and wage changes 'threaten the continuity and viability of farm farms and rural diversification businesses'

Rural accountant Old Mill has suggested practical steps farmers can take

Industry experts start to unpick what the changes to Inheritance Tax (IHT) reliefs mean for the farming sector

The Íæż½ã½ã news team give their analysis of the Chancellor's Budget