SIR – Farm ownership reduction was introduced to ensure that family farms remain in one piece and within one family (Letters, November 19). Inevitably, this benefit has been seized upon by financial advisers as a way of protecting wealth, and non-farmers such as Jeremy Clarkson have bought up land, driving up the price of a resource that yields limited returns unless reused for development.

How can we protect the former while discouraging the latter? The problem with all taxes is the law of unintended consequences, and the more complicated the system, the more problems arise. Clearly, as with the other measures introduced in Rachel Reeves’ budget, not enough work has been done to analyze the policy implications – unless hardship was the main focus.

CM Watkins
Brentwood, Essex

SIR – The simple solution to the agricultural inheritance tax fiasco, which hits generational farmers harder than potential tax-evading new landowners, is to apply the latest tax changes only to farms purchased in the last 10 years and into the future.

Petru Miel
Salisbury, Wiltshire

SIR – Inheritance tax raid on farmers could raise £520m a year for the Government by 2030. It’s money taken from people who have successfully managed their finances in an often challenging, sometimes challenging environment -through generations.

Instead, this amount represents less than two days of interest payments on the national debt, which the taxpayer must pay after successive governments have mismanaged the nation’s finances.

It’s clear who the heroes and villains are here.

Shaun Holt
Stafford

SIR – Chancellor says farmers must pay inheritance tax to save NHS (report, November 19). Farmers are already producing high quality food to feed the nation; maintain countryside and rights of way; leave some of their land to grow wildflowers; plant trees to meet climate change targets; providing farm shops with related entertainment for the public; and generally living a healthy lifestyle. Now we must die to save the NHS.

If we don’t do this in sufficient numbers, will there be a cull?

Bruce Wilkinson
Glapthorn, Northamptonshire

SIR – A small family-owned bicycle shop in West London has just closed after trading continuously since 1935. Not having the 100% exemption from Inheritance Tax that currently applies to farms, the owner of this small family business he can’t teach his daughter.

Farmers may feel hard done by, but they’re not alone.

Tom Quinn
London W3