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ICAEW / CAAV annual dinner

Representatives discussed topics including: the Autumn Budget/Spring Statement, the IFF Report to HMRC on IHT reliefs, the complexity of the IHT nil rate residence band, entrepreneurs’ relief, limitations of rollover relief claims , Brexit and the DEFRA paper on the future of food, farming and the environment.

FRS 102/105 – Practical implementation?

FRS 102 and FRS 105 have now been with us for well over two years, and the first sets of small business accounts for which the new standards are mandatory will by now have been approved and filed.

Straws in the wind?

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For a few years now MHA and its component firms have been attending the major agricultural events at Cereals in the summer and Lamma in the winter, and have been sampling the attitude of attendees to a number of issues and concerns.

Setting the scene for 2018

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Another hectic tax return deadline has been and gone and, while accountants worked right up to the deadline, all returns were hopefully in on time. Now we can start to look ahead to what 2018 might bring us.

Chair's welcome

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Mike Dyer welcomes you to the first Farming & Rural Business Community newsletter of 2018, discussing unpredictable weather and changes to government policy.

Input VAT claims on non-commercial activity

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In the Yorkshire Agricultural Society case, the question was whether the input VAT on related costs could be claimed where there was no "economic activity". It is therefore important to consider what economic activity is.

Tax credits and the switch to Universal Credit

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The introduction of Universal Credit is going to hit the self-employed hard, particularly hard working farming families who have previously been in receipt of Child Tax Credit and Working Tax Credit.

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