The loans thing you linked to is a bit of a different thing I think - "People who use these schemes have their salary paid in loans, instead of being paid in the usual way."
Just borrowing against assets that have gone up is different and pretty normal.
It seems that Clarkson is trying to take advantage of https://www.gov.uk/guidance/agricultural-relief-on-inheritan... which is a "family farm" exemption; you absolutely do pay inheritance tax on land in general.