CONTENTS
Foreword ........................................................................................................................................................................................................................................................... 4
Executive summary..................................................................................................................................................................................................................................5
1. Introduction...............................................................................................................................................................................................................................................7
2. The effects of changes to BPR and APR on UK family-owned businesses and farms..................................................................9
3. The impacts on the UK economy and public finances..........................................................................................................................................19
4. Regional and local impacts..........................................................................................................................................................................................................27
5. Conclusion..................................................................................................................................................................................................................................................30
Appendix 1 - Methodology.................................................................................................................................................................................................................32
Appendix 2 - Input / Output model.............................................................................................................................................................................................34
Appendix 3 - Economic impact of changes to BPR & APR on the UK’s parliamentary constituencies................................35
Acknowledgements................................................................................................................................................................................................................................. 53
3
Made with FlippingBook - professional solution for displaying marketing and sales documents online