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Farm Tax Brief

机译：农业税简介

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From the Special Commissioners: Grazing land and IHT business property relief; Briefing: Agricultural and business property relief for grazing land and farmhouses; Topic of the month: CGT reforms - the debate continues - The House of Commons Public Bill (formerly Standing Committee) has now commenced its scrutiny of the Finance Bill. The detailed provisions governing the abolition of indexation allowance and taper relief appears towards the beginning of the Bill, and could therefore be expected to bediscussed at a relatively early stage. The issues arising from the abolition of the indexation allowance were considered on 8 May, pursuant an opposition amendment. Mr Mark Hoban MP, proposing the amendment, pointed out that a number of groups that hadheld assets for the long-term would be affected, and that farmers would be particularly badly affected. He noted that, for farmers, the abolition of the indexation allowance was seen as a more serious hit than the effective increase in the capital gainstax (CGT) rate on business assets from 10% to 18%. Quoting figures from the Farmers Guardian, he noted that the tax on an acre of land sold for ￡4,000, with a 1982 base value of ￡1,500, would go up from ￡93 to ￡450.
机译：特别专员致辞：放牧土地和IHT商业财产救济;简报：放牧土地和农舍的农业和商业财产救济;本月主题：CGT改革-辩论仍在继续-众议院公共法案（以前的常设委员会）现在已经开始对《财务法案》进行审查。有关废除指数化津贴和锥度减免的详细规定似乎在本法案开始时出现，因此有望在较早的阶段进行讨论。根据反对派修正案，于5月8日审议了取消取消索引津贴引起的问题。提出修正案的国会议员马克·霍班先生指出，一些长期持有资产的团体将受到影响，农民将受到特别严重的影响。他指出，对于农民而言，取消指数化补贴被视为比将企业资产的资本利得税（CGT）税率从10％有效提高到18％更为严重。他引用了《农民监护人》的数字，他指出，一英亩土地以4,000英镑出售的税，1982年的基值为1,500英镑，将从93英镑提高到450英镑。

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    《Farm tax brief》 |2008年第4期|共8页
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