The Confederation of British Industry (CBI) is warning that the inheritance tax changes hitting UK farms risk destabilising the economy.

In a speech to the National Farmers’ Union later today, the Telegraph reports, the CBI chief executive Rain Newton-Smith will criticise Rachel Reeves' inheritance tax changes, claiming they have come as a hammer blow to confidence and harmed the economy.

She will say: “Any growth plan will tumble. Any industrial strategy will fall flat at the first hurdle ... if we don’t first back our foundational sectors.

“Farming is a vital part of the everyday economy – the true job creators and community builders that prop up our whole economy.

“You can’t get growth unless you start by backing sectors like this. As any economist will tell you, that starts from investment. But to get that flowing, what you need is confidence.”

Newton-Smith, who has come out in defence of farmers hit by the removal of inheritance tax exemptions, will the UK needs a "strong farming community" to "ensure a resilient economy".

FTSE 100

The UK's flagship share index, the FTSE 100, was down 3-points at 8,659 shortly after opening this morning.

Brent crude oil futures were up 0.05%, trading at $74.82 a barrel.

Companies reporting today

Croda International*

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JP Morgan Emerging Markets Investment Trust

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Renewables Infrastructure

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Smith & Nephew*

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Unite Group

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