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Cambridgeshire farmer, Jamie Stokes manages his family's 1,000 hectare arable farm for his 96 year old grandfather. Years of succession planning had set a route for a fairly painless transition down two generations in one step. However, now if his grandfather survives until April 2026, at least 200 hectares of the farm must be sold to pay the tax bill, he says. And having just adjusted the business to survive the loss of subsidies, the maths on losing a fifth of the farm's land poses another major challenge.