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Those who purchased farms to avoid paying IHT such as Clarkson can usually afford to pay for a good accountant to help them plan avoiding as much IHT under the new rules as possible as its quite generous if you have at least seven years (and money for a good accountant) before your kids will inherit.
Those who are actual multi generational farmers, even if that's just the parents and the children they want to inherit the farm, there aren't that many who are over the threshold for a married couple plus the various exceptions if they can go the seven years.
Its those who lack the time or lack the quality advise that will struggle, its not a huge number, less than 500 farms a year should be dragged into paying more without proper planning at the seven years to implement it due to allowances. I think thats the only bit I do not like, as once again we have allowed a loop hole for those who can and should be paying more tax and the expense of everybody else.