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Everybody should have a terrier on the farm

Terriers come in two types. There are small hairy ones that are ideal for keeping down the rats in the barn, but for the purposes of this article, we will be concentrating on the other sort – according to the Oxford English Dictionary, “A register of the lands belonging to a landowner, originally including a list of tenants, their holdings, and the rents paid, later consisting of a description of the acreage and boundaries of the property”.

Mixed messages on the Agriculture Bill

As we move towards the issue of a new Agriculture Bill which will define the post-Brexit future of UK farming, there have recently been a number of interesting developments.

In memory of Sue Robinson

It is with great sadness to inform you that Sue Robinson, passed away at midnight on Tuesday 24 April.

Employing the family

Family members are often employed in family businesses and very often contribute in very valuable and essential ways to the business in the process.

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.

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