Pork supplier says family farm could cease to exist when he dies and his son may have to sell up.

Some actions can be taken to diminish the impact of the changes, but these have different consequences – which may or may not be acceptable to you. For businesses, and farms, lifetime giving and surviving seven years remain an option – but there are Capital Gains Tax, financial and control consequences.

Lines of tractors have taken to roads across Northern Ireland to protest against proposed changes to inheritance tax rules. Seven protest runs took place across all six counties, organised by the Ulster Farmers Union (UFU), including two in Co Down.

A farmer has described the government's changes to inheritance tax rules as "absolutely ludicrous", warning he may have to sell the family business as a result. Ian Norbury, who runs a beef farm in Mobberley near Knutsford in Cheshire,