[HMRC Tax Bulletin, Special Edition, June 2005]


This article sets out our views on the main points arising from the Single Payment Scheme. It has been prepared with the benefit of input from the National Farmers Union, the Institute of Chartered Accountants in England and Wales, the Institute of Chartered Accountants of Scotland, the Country Land and Business Association, the Agricultural Law Association and the Scottish Rural Property & Business Association. After giving briefly the background and an overview of the Scheme it deals in turn with:

income tax charges

the corporate intangible assets regime

capital gains tax

inheritance tax

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