A farming union has written to the prime minister urging him to make changes to inheritance tax proposals, which he said are leaving older farmers "tormented with continual worry".

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The Treasury is “deaf, blind and indifferent to the damage to the economy” from the changes to inheritance tax, farming groups have said.

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The 40% inheritance tax rate is drastically high - but only applies if you have amassed enough assets for your loved ones to become liable on some chunk of them.

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