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Tax - farming and rural business

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Thoughts on the Autumn Statement part two

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While the Autumn Statement dealt mostly with government spending there were a couple of issues which looked at the other side of the tax equation.

Thoughts on the Autumn Statement: part one

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David Missen of Larking Gowen considers issues affecting farming and rural businesses from the 2015 Autumn Statement.

Sideways loss relief

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Another case before the First-tier Tribunal has confirmed that the restriction of sideways loss relief by farmers is increasingly being targeted by HMRC.

Repair expenditure as a revenue expense

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Following hot on the heels of the Cairnsmill Caravan Park Case (Cairnsmill Caravan Park v HMRC TCO 2580), the taxpayer has enjoyed another victory in arguing that expenditure should be treated as a revenue expense as opposed to a capital purchase.

Recording the “tax routes not taken”

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Julie Butler discusses one of the essential points for advisers to record in writing – the “tax routes not taken”.

Beaters and RTI – what do we do now?

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In this era of RTI and ever-tightening regulations, Jonathan Tippett discusses the current landscape for beaters and PAYE compliance.

Pawson “reversed”

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Holiday home owners who let their properties have been delivered a blow from the Upper Tribunal which has quashed a landmark ruling that allowed relief from inheritance tax (IHT) for holiday homes being run as a business.

Equine trades and personal interest

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A recent VAT case “Goodman Equine Ltd” (TC 2243) has emphasised that input VAT cannot be claimed when the operation trying to reclaim the VAT is not considered a business for the purpose of VAT.

Tax credits reform - left out of pocket

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This article looks at changes to the tax credits rules and at the introduction of universal credit.

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