Mr Jones said he was particularly concerned about the impact on older farmers, who are “tormented with the continual worry that their passing will create an unmanageable financial burden for their loved ones”.
“I know that no government would want to place anyone in the difficult and invidious position that many elderly farmers now find themselves in,” the letter said.
“My view remains that an opportunity still exists for your government to mitigate very many of the human impacts of these policy proposals, whilst meeting the government’s aim of raising revenue.”
The UK government has maintained that, under its changes, three quarters of estates would continue to pay no inheritance tax at all, while the remaining quarter would pay half the inheritance tax that most people pay.