High Court fast-tracks legal challenge to APR changes

The High Court has ordered an urgent two-day hearing into a judicial review challenge against the government’s proposed changes to inheritance tax reliefs for farmers and family businesses, marking a rare and accelerated intervention by the courts.

The claimants, including Thomas Martin, George Martin, and the campaign group Farmers and Businesses for Fair Tax Relief, argue that the government acted unlawfully by consulting only narrowly and technically on the changes, despite their far-reaching impact.

See also: NFU hit by farmer backlash at Lamma over IHT

A ruling in the claimants’ favour would not overturn the tax changes themselves, but could force further consultation on them, as well as having a significant impact on how major tax policy is developed in future.

In an order made on 19 January 2026, Mrs Justice Lang DBE ruled that the claim should proceed to a “rolled-up” hearing – combining the decision on whether the case can proceed with a full hearing on its merits.

These hearings are highly unusual, and the court’s decision to list one urgently reflects the importance and time-sensitive nature of the issues.

The judge noted that “regrettable administrative delays” by court staff had slowed the case’s progress and accepted that judicial intervention was now required.

The hearing is expected to take place over two days in February or March.

‘Exceptionally rare’

James Austen, partner at Collyer Bristow, the firm which brought the case supported by Alvarez and Marsal LLP, said: “‘Rolled-up’ hearings of this type are very unusual, and for one to be listed so promptly is exceptionally rare and reflects the importance of this claim.”

Cambridgeshire farmer Tom Martin, one of the claimants, told Farmers Weekly the case would keep pressure on the government to “do the right thing.”

“It was very clear after the Budget, when a number of big organisations and individuals came out with alternatives that hit their objectives of reducing tax avoidance and supporting family businesses, that they hadn’t consulted widely enough,” he said.

“If they had, they would have come up with better solutions. And that’s what we want them to do now.”

Underlining the constitutional sensitivity of the case, the Speaker of the House of Commons has been granted permission to intervene as an interested party to assist the court on issues including parliamentary privilege and the separation of powers.

Lords criticism

The court issued the order as a House of Lords Economic Affairs Committee report slammed the government’s failure to consult properly on the changes to APR, noting that earlier engagement could have avoided many of the problems now being encountered.

The committee also recommended extending the six-month deadline for making the first inheritance tax payment to 12 months.

It warned that retaining the current deadline risks harming future business investment, as valuation complexities and probate sequencing can mean estates are unable to complete the process within six months.