It is disappointing that there had been no prior indication of this change to Inheritance Tax or engagement with the Scottish Government given that Scotland will be hit by the proposed changes brought in by the UK Government.The Scottish Parliament recently debated this and agreed to call on the UK Government to reverse the changes – and urgently commit to undertake and publish impact assessments on the cumulative impact of its budget proposals on Scotland.Given the lack of available data on the impact of this decision, there should now be an immediate review of this policy, informed by close engagement with the agricultural sector and devolved governments. S6W...