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Farm inheritance tax changes should be delayed by a year and alternative schemes that will not harm small family businesses need to be properly considered, a committee of MPs has warned.
Government plans to tax inherited agricultural assets worth more than £1m at a rate of 20% – half the usual rate – saw protests across the UK after they were announced in the Autumn Budget.
In a report released on Friday, the Environment, Food and Rural Affairs (Efra) Committee said the changes were made without "adequate consultation, impact assessment or affordability assessment".
The government said its inheritance tax reforms were "vital" and its commitment to farmers was "steadfast".