That was definitely a case of people buying up land purely for the IHT value and then doing some toy farming on the corner to get the exemption. I feel like a

That was definitely a case of people buying up land purely for the IHT value and then doing some toy farming on the corner to get the exemption. I feel like a lot of these cases could be avoided if people wanted to structure their family business like a business and gradually transfer control to their children, rather than keep it as personal property right until the very last minute.