@Cerebral Goo .. UK farmers in a nutshell.
If you peg out in the UK...the assets you leave are subject to death duty/inheritance tax.
If I was rich and left a house/business/cash worth a million quid to the kids....it would be subject to tax...afore they could get their grubby little hands on it.....
If I was rich and left a Million quid Farm to the kids...it would Not be subject to inheritance tax...they have been exempt...up to now.
If I was rich and had a good accountant...he'd tell me to go buy a big farm...to avoid my money being subject to death duties when I die.....