SNP First Minister John Swinney has been accused of “lining up with the Tories in defence of an ugly inequality” after he voiced his opposition to inheritance tax changes.

Changes due to take effect in April after last October’s UK Budget mean that 100 per cent inheritance tax relief for farms will merely apply to the first £1m of assets, with a 20 per cent duty now payable on assets over that value — still half the standard rate.

The move sparked fury amongst farmers, a point not missed by Mr Swinney as he addressed the National Farmers’ Union Scotland AGM today.