Several alternatives to achieve the same goals, or mitigations to protect vulnerable farmers, have been proposed. We are not in a position to assess the merits of each and propose an alternative, but there is sufficient time between now and the 2026 Finance Bill for Government to consult on the proposals to fulfil the Government’s intention to “protect the family farm” while better enabling the Government to meet its fiscal objectives and close the tax loophole. (Conclusion, Paragraph 48)