Category: Uncategorized

As of the 1 October 2008, all properties which are sold or let are required to have an EPC. Since then it has been a legal requirement for private let…

This month’s Farming Focus has been kindly contributed by Georgina Sweeting of Savills, York. Rural grant funding: top tips for a successful application Farmers and rural businesses can now apply…

The exchange rate used to calculate the 2019 BPS has been confirmed by the Rural Payments Agency (RPA) at €1 = £0.89092, which is very similar to the 2018 rate…

Occasionally in a family farming partnership, there may come a time when the existing partnership structure is no longer deemed appropriate to accommodate the changing dynamics of the family. For…

As a capital intensive industry, the availability of 100% AIA on qualifying machinery has had a significant impact on farmers’ tax liabilities in recent years. In April 2013 this allowance…

A prenuptial agreement is a formal contract entered into by a couple prior to marriage, which shows how their assets should be divided in the event of separation or divorce….

Arable farmer, Stephen May built a facility for the drying and storage of his grain and claimed capital allowances on the entire cost. HMRC accepted that the ventilation equipment within…

Since the government abolished the agricultural buildings allowance in 2011, there has been little if any tax relief available on the construction of new fam buildings…until now! A new structures…

In January 2018, Chancellor Phillip Hammond commissioned the Office of Tax Simplification (OTS) to carry out an extensive review of the current Inheritance Tax (IHT) regime. On 23 November 2018,…

The judge in a recent High Court hearing has ruled on a dispute between two farming brothers over what constituted partnership property following the death of their father. Two brothers,…