There has been a lot of controversy because of the changes in inheritance tax laws for farmers. Basically, some people have bought farms to avoid inheritance tax. An example of this is Jeremy Clarkson who has been quite vocal in speaking out the changes. While he has made a TV series about farming and a successful one at that, he did buy his farm to avoid inheritance tax. I obtained quote below from this article, but it was originally in The Times.
"Land is a better investment than any bank can offer. The Government doesn't get any of my money when I die. And the price of the food that I grow can only go up. "But there is another, much more important reason: I can now have a quad bike. "I have always loved the idea. They are like motorbikes but they don't fall over when you leave them alone, they look great and they bring a bit of civilisation to Britain's rather dreary green and brown bits."
Apparently other have bought farms as a way of avoiding this tax, something I never knew until I heard about it on BBC Any Questions.