Firstly, inheritance tax, perhaps like no other tax, has an outsized emotive tug on so, so many people - in fact a far greater number of people than are ever likely to end up paying it.
The House of Commons Library, citing opinion polling, has described it as “the most unpopular tax in the UK”, even though just 3.7% of deaths led to an inheritance tax bill in 2020-21.
Some argue it is unfair as it represents double taxation; being taxed on money that has already been taxed.
For others, their opposition is much more deeply seated, a sense that it seeks to dilute the most human of all human emotions, to provide for your children when you are gone.
Secondly, throw into the mix a political rule first invented by The Economist magazine: “Never pick a fight with a profession that appears in a children’s book.”
Trades that are universally understood, at least in broad brush terms, and provide for our most essential needs can be very effective lobby groups, the argument goes.
Think doctors and nurses, but also farmers and food.
Thirdly, I am told it is worth seeing this row about inheritance tax in a wider context.
“It is the straw that has broken the camel’s back,” is how one farming source put it to me.
There was the new trade deal with Australia, which many farmers think undermines them.
There are the adjustments to farm subsidies being made after Brexit.
And there has been the seemingly never-ending chopping and changing of farming ministers as various prime ministers have come and gone. There have been five farming ministers in the last five years.
Put them all together and there is a disillusion and a widespread sense among farmers of not being listened to.
Westminster is certain to hear them this week.