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Tax - Farming and Rural Business

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Thoughts on the Autumn Statement: part one

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Ever come up with something that seemed like a good idea at the end of an evening and in the cold light of day, realised that there might be some tiny practical flaws? The proposal to collect capital gains tax (CGT) on residential property sales within 30 days of completion has the hallmarks of being an idea on such an evening.

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.

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.

VAT and live/work units

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Claiming VAT on buildings designed as live/work units.

Budget 2015: a farmers’ budget?

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An overview of Budget 2015 announcements that affect the farming and rural business sector.

Success in removing the hobby farming restriction

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CJ and MA French v HMRC TC04053 decided in the appellants’ favour, which provides a helpful summary of how the five-year clock is established for the limitation of sideways loss relief.

Making a will won't kill you

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Changes to the intestacy rules require careful consideration for those who do not have a current will.

Undue influence and farm tax planning

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There have been three recent tribunal cases where the tax treatment of expenditure by the taxpayer was determined to be “revenue” in nature as opposed to capital expenditure, eg, Pratt, Hopegear and Cairnsmill.

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