Passing down the family farm

Article on CAP reform by Julie Butler of Butler & Co, Alresford, Hampshire. This article appeared in the September 2003 issue of Tax Adviser. On 4 July the reform of the Common Agricultural Policy was at last agreed. The National Farmers' Union President, Sir Ben Gill, has stated that as ever the devil is in the detail. Broadly it means that the European Union Agricultural Council has agreed to break the link between support payments and production, known as 'decoupling'. This will enable farmers to focus more clearly on the needs of the market.

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September 2003 by Julie Butler