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Tax - farming and rural business

View articles related to tax in the farming and rural industries.

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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.

Home is where the Harte is

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This article looks at a recent case to demonstrate the importance of evidence of occupation and of taxpayers not taking the PPR claim for any property too lightly.

The trade of DIY livery

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DIY liveries are normally one trade which forms part of a much larger trade of farming. Here we look at the trade of DIY livery and shed light on potentially misleading points.

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