journalist before becoming a candidate in this primary that landed her now injail. studio: martin yip. ukraine says it will never submit on the ioooth day of the invasion by russia. in the latest fighting seven people were killed and a drone strike in ukraine's notice. leaders of the 620 meeting in brazil have voiced support for what they call a comprehensive, just and durable peace in ukraine. the statement comes after the us gave permission to ukraine to use long—range missiles against targets inside russia, a decision welcomed by european leaders at the summit. the kremlin has vowed a tangible response. russia has made rapid gains in the donetsk region —— region in recent days and claims to have captured villages in the eastern region, increasing control in the south and east of ukraine. president zelensky said vladimir putin wants the war to continue what is not interested in talking about peace. mr zelensky will

address the nation in the next couple of hours. ukraine's foreign minister said the use of long—range missiles inside russia will have a positive effect on the battlefield. for more on the difference they could make, 6ordon corera. they have a range of nearly 200 miles more than other systems. that will allow them to target positions behind russian front and hit concentrations of troops, including the north koreans, as well as ammunition and supply depots. one problem, though, is the supply may be limited and the russians have had time to move our craft out of range. the family of 24—year—old harshita brella, who was found dead in the boot of a car in east london last week, say they're heartbroken over her death. police believe harshita's husband, pank—aj lamba, murdered her and then fled the country. our reporter vincent

mcaviney has the latest. harshita brella at her wedding, looking forward to a bright future. following a marriage arranged by her parents, the 24—year—old moved to the uk, but eight months later, her grief—stricken family are left with just memories, the loss incomprehensible for her sister sonia. translation: she was a part of me and i was a part of her. | now we are incomplete without each other. ifeel like i can't accomplish anything in life without her. harshita brella was living in corby, northamptonshire, but her body was discovered last thursday, 100 miles away on this street in ilford, east london. police have named her husband, 23—year—old pankaj lamba, as the prime suspect in his wife's murder. we know harshita brella had previously been the victim of domestic violence, and a protection order issued by magistrates in september ordered her husband not to harass, pester or intimidate her. a month later, that order expired. on the 10th of november,

harshita spoke to her family in india. this was the last time they heard from her. three days later, police were contacted over concerns for her welfare. the next day, her body was found. an international search for her husband, pankaj, is now under way. more than 60 detectives are working on the case. meanwhile, northamptonshire police have referred themselves to the police watchdog because of previous contact. in delhi, harshita's family are left wondering what more they could have done. in hindsight, sister sonia wishes they had asked her to come home. translation: quit and come to india. | the uk is not safe. come to us, come home, that's what i said to her. even when she gave us the slightest hint, that's what we told her. or we could have sent someone we knew to rescue her. we would have just taken her

away from that person. the family are now asking forjustice to be delivered in britain for their daughter. vincent mcaviney, bbc news. in against proposed changes to inheritance tax. martine croxall is there. bells are ringing here, calling people into the first session of this mass lobby that has been organised by the national farmers�* union. as we have been hearing since the budget, there is a lot of argument about how many farmers are going to be affected by the plans to introduce a 20% inheritance tax on agriculture and business assets, which hasn�*t been in place before. so who is right?

ben chu, our correspondent from bbc verify, has been looking at the numbers. how many farms will be affected by the changes to inheritance tax in the budget? well, farming groups are claiming around 70,000 in total, but the treasury estimates fewer than 500 a year. but there have been reports that the environment department, defra, thinks the number might be higher than the treasury�*s figure and has been pushing for more mitigations to protect farmers. so what�*s the reality on these numbers and where do they come from? well, defra�*s farm business survey suggests between 30—35% of farms in the uk could be valued at over £1 million. there are about 209,000 farm holdings in the uk in total, so that implies around 70,000. but all of these would not be necessarily liable for inheritance tax. let�*s look at the official treasury figures for agricultural property tax

relief in the 2021—22 tax year. so this gives us a sense of the value of farmland passed between generations in that year. and there were 1,730 claims in total, and only 27% were for properties valued at above £1 million. so that suggests a maximum of around 500 farms which would have been affected by the tax change, which is the origin of the treasury�*s figures. so these are the raw numbers, but there�*s some very important context for them. first, under the changes in the budget, people passing farms on to their descendants would still be facing a lower rate of inheritance tax than people passing on similar assets, 20% versus a0%. and this lower rate would be charged on the value above £1 million, not the total value. in addition, there are various inheritance reliefs, such as those available to married couples, which tax experts estimate could bring the effective tax—free amount for many

farmers to more than £2.5 million, not £1 million. second, some economists argue the value of the inheritance tax exemption for farms, since it was introduced in 1984 under margaret thatcher�*s government, has pushed up the average value of farmland because some wealthy people have used it specifically to avoid inheritance tax, a trend that isn�*t necessarily financially beneficial to ordinary working farmers. it�*s sparked a lot of opposition in rural communities, but it�*s that loophole the treasury was trying to close in the budget. well, the changes have caused concern and anger amongst farmers. repetition is under the farm tax. —— a petition is under way called stop the farm tax. joining me now is james wright, a farmer and south—west chairman

of the conservative rural forum what is the point of this petition, what is it calling for? it petition, what is it calling for? , ., ., for? it is calling for labour to u-turn _ for? it is calling for labour to u-turn on _ for? it is calling for labour to u-turn on the _ for? it is calling for labour to u-turn on the family . for? it is calling for labour. to u-turn on the family farm to u—turn on the family farm tax. farmers don�*t want special treatment. it�*s not that they don�*t want to pay, but they simply cannot pay. in my lifetime, i will not earn enough from my farm to pay the family farm tax. so when i die, the family would have to sell it, which is bad for the nation�*s food security and a tragedy for farmers up and down the country. the tragedy for farmers up and down the country-— the country. the labour government _ the country. the labour government have - the country. the labour government have said l the country. the labour. government have said that the country. the labour- government have said that when they came to power, the conservatives before them left behind a £22 billion black hole in the public finances. surely it�*s only right that farmers pay towards that in some small way, £520 million by the end of the lifetime of this policy? after all, the lifetime of this policy? afterall, rural the lifetime of this policy? after all, rural communities benefit from the way that money will be spent. it benefit from the way that money will be spent-— will be spent. it is 520 million. _ will be spent. it is 520 million, which - will be spent. it is 520 million, which is - will be spent. it is 520. million, which is 0.0496 will be spent. it is 520 - million, which is 0.04% of government spending. it�*s a

tiny amount of money. 22 billion of their supposed black hole, 9 billion of that came from the pay rises they gave to their union friends. so this isn�*t about good governance or what is good for the country, this is a war on the countryside perpetrated by people who don�*t understand it. you say they gave money to their union friends. it was public sector members, whether they were union members or not, who had not had pay rises for a long time, they would no doubt argue. your concern is about food security. how does this inheritance tax change in pet food security for this country? 6enerational investments are what it takes to make farming profitable. i will spend what it takes to make farming profitable. iwill spend money on lime and fertiliser that will benefit my family in generations to come this year. for every pound i spent to improve my farm, i have to pay tax on that. farming is already a marginal gain. 40% of farmers work for under minimum wage.

there is a lot of money in the system, and every pound that gets taken up by inheritance tax will be a pound less spent on improving food production. thanks forjoining us at church house. as you can hear, farmers are clear that this will be disastrous, is there where they are using. they say the labour government has betrayed them by introducing this inheritance tax change on agricultural and business assets. let�*s talk about the politics with our political correspondent harry farley and ben chu from bbc verify. harry, this has caused a huge amount of anger. this would be _ a huge amount of anger. this would be the _ a huge amount of anger. this would be the most _ a huge amount of anger. ti 3 would be the most visible opposition this government has faced. you had a sense of the scale of anger from farmers across the country. that is politically problematic for labour, because they won dozens of rural seats in the general election, with many people in

rural areas voting labour for the first time. the second problem is one of identity. the labour peer made a point in the westminster hour this weekend that this policy, in her words, smells of incompetence. it adds to that picture from some that labour is an urban party that doesn�*t understand the countryside. that is the point that labour peer was making. and that criticism that the labour party doesn�*t understand the countryside, the government would argue that this is fair to try and stop some wealthy landowners avoiding inheritance tax and it is needed to pay for public services.— public services. then, the fi . ures public services. then, the figures are _ public services. then, the figures are disputed. - public services. then, the | figures are disputed. even public services. then, the - figures are disputed. even the government figures seem to say different things. the treasury says one thing about how many people are going to be affected. defra say something else. but sir keir starmer is trying to make the case that

people have perhaps misunderstood what the impact will be. ., �* , , will be. that's right, there is a big gap _ will be. that's right, there is a big gap between _ will be. that's right, there is a big gap between some - will be. that's right, there is a big gap between some of l will be. that's right, there is i a big gap between some of the figures — a big gap between some of the figures flying around. farming groups— figures flying around. farming groups say is between 35% and ”p groups say is between 35% and up to— groups say is between 35% and up to 66%, so between one third and two — up to 66%, so between one third and two thirds. the government says— and two thirds. the government says it _ and two thirds. the government says it is — and two thirds. the government says it is more like 27%. we think— says it is more like 27%. we think the _ says it is more like 27%. we think the actual share of farms affected — think the actual share of farms affected is likely to be closer to government figures than the farmers' — to government figures than the farmers' figures. but as you are hearing from tom bradshaw from _ are hearing from tom bradshaw from the — are hearing from tom bradshaw from the nfu earlier, a lot of farmers— from the nfu earlier, a lot of farmers are asset rich but cash poor, — farmers are asset rich but cash poor, meaning they don't have a huge _ poor, meaning they don't have a huge amount of cash coming in from _ huge amount of cash coming in from their— huge amount of cash coming in from their operations. maybe 0.5%. _ from their operations. maybe 0~5%. as _ from their operations. maybe 0.5%, as he put it. those figures _ 0.5%, as he put it. those figures are borne out by what we see — figures are borne out by what we see a_ figures are borne out by what we see. a lot of farmers are in a tough— we see. a lot of farmers are in a tough financial position even if they— a tough financial position even if they have the ability and paper— if they have the ability and paper to pay this tax.- if they have the ability and paper to pay this tax. that is the voice _ paper to pay this tax. that is the voice of _ paper to pay this tax. that is the voice of tom _ paper to pay this tax. that is the voice of tom bradshaw l paper to pay this tax. that is i the voice of tom bradshaw that we can hear in the background

in this anteroom. he is in the main session. harry, farmers say there has been no consultation, that this was sprung on them. what can be done to challenge what the government is proposing? the government — government is proposing? tue: government argue government is proposing? tte: government argue that government is proposing? t'te: government argue that they government is proposing? tte: government argue that they have put extra money into farming in the budget, and many farmers have been telling me that as well as the anger about this policy, this is the straw that broke the camel�*s back. they have suffered a series of difficult years, whether that be from government measures or the weather, particularly with things that change after brexit. so this is one policy too far for them. there brexit. so this is one policy too farfor them. there is no sense from the government that there is any kind of mitigation around this policy. 6overnment figures i have spoken to argue that it figures i have spoken to argue thatitis figures i have spoken to argue that it is fair and proportionate. so despite the level of anger we are seeing across westminster today, i am

not expecting any u—turns from the government, at least in the near future. the government, at least in the near future-— the government, at least in the near future. there are some tax advisers who — near future. there are some tax advisers who would _ near future. there are some tax advisers who would say - near future. there are some tax advisers who would say if - near future. there are some tax advisers who would say if you i advisers who would say if you plan ahead like any family, you can offset some of this and that might mean that you realise you are not going to be farming further into your old age and you have to hand stuff over sooner.— over sooner. that is the point the government _ over sooner. that is the point the government have - over sooner. that is the point the government have been i over sooner. that is the point i the government have been trying to get— the government have been trying to get across, that there are ways — to get across, that there are ways for— to get across, that there are ways for people to not pay this tax _ ways for people to not pay this tax for— ways for people to not pay this tax. for instance, if they give the farmland away and then die within— the farmland away and then die within seven years, it is free of inheritance tax. you can also — of inheritance tax. you can also pay _ of inheritance tax. you can also pay it _ of inheritance tax. you can also pay it off over ten years rather — also pay it off over ten years rather than immediately upfront. rather than immediately ufront. ~ . rather than immediately upfront-— rather than immediately ufront. . ., , upfront. which other people don't have _ upfront. which other people don't have the _ upfront. which other people don't have the option i upfront. which other people don't have the option of i upfront. which other people i don't have the option of doing. don�*t have the option of doing. exactly, and it is a 20% rate rather — exactly, and it is a 20% rate rather than a 40% rate, which is what — rather than a 40% rate, which is what everybody else would pay if — is what everybody else would pay if they were liable for inheritance tax. part of the issue — inheritance tax. part of the issue for— inheritance tax. part of the issue for the government is that— issue for the government is that this _ issue for the government is that this is a new 1514 00:14:53,896 --> 00:14: