With all the coverage recently, regarding farms' Inheritance Tax, you'd think most people in the industry would have an idea of how big a farm needs to be to be called "large", yet that's how a local, well respected land agent described a one hundred acre farm.  They add that it's valued at £1,500,000, but according to the Government, that would be under the IHT threshold, so not even big enough to make a living, let alone find a million pounds for tax.