Indeed, ahead of the election a Labour spokesperson had explicitly stated there was no intention of changing APR.The Scottish Parliament recently debated this matter 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 farmers and crofters in 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.The Scottish Government want to see a tax system that supports – rather than hinders – orderly succession planning and the transfer of land to the next generation of custodians. S6W...