Displaying 1-10 of 129 results
Basis period reform: How to deal with estimated figures
- Article
- 03 Mar 2023
The fiscal year basis of taxation, applying from 2024/25, could mean unincorporated businesses that are unable to have an accounting date that matches the tax year will have to use estimated figures in their tax returns. How will this work and what are the penalty implications?
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Autumn statement 2022
- Article
- 23 Nov 2022
Given the backdrop of post pandemic deficit, recession and war, the harshness of the 2022 autumn statement is unsurprising, and had been well flagged beforehand. However, it was reasonably well received in the financial markets, and to quote a Times by-line “the only consolation is that at least we know where we stand”.
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The view from the Chair: After war, pestilence and famine what next?
- Article
- 23 Nov 2022
As I look back on the last few “views from the Chair” I am staggered at how much has happened in so little time. Domestically, we have seen two monarchs, four chancellors and three Prime Ministers in the space of a few months. Drought has, as is often the case, been followed by flooding, commodity prices have traded in ranges previously unheard of and, just as the impact of COVID-19 seems to be stabilising, we have suffered what is probably the worst outbreak of poultry disease in living memory. Finally, of course, the subsidy system which has underpinned UK agriculture for well over half a ce...
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Transitional year – what profits would you like?
- Article
- 17 Nov 2022
There is an old joke about a mathematician, a statistician, a stockbroker and an accountant. In response to the question “what is two plus two?“, the mathematician replies "four." The statistician will tell you it is 95% probable that the answer lies between 3.98 and 4.02, the stockbroker asks, “buying or selling?” and the accountant simply says, “what would you like it to be?”
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HMRC Roll Over enquiries
- Article
- 17 Nov 2022
There is evidence that HM Revenue and Customs (HMRC) are following up provisional Business Asset Roll Over Relief forms, reminding taxpayers to submit the valid claim. On occasion this has been noted to be after the deadline for submitting a valid claim has passed.
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Two registers to watch out for
- Article
- 03 Nov 2022
As we all know by now, the Trust Registration Service was set up in 2017, as part of a worldwide drive to reduce money laundering. Although this was done as part of a European initiative, it was agreed as part of the Brexit Withdrawal Agreement that this would be maintained in future. However, another register has been introduced with very little notice or publicity.
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Future Farm Resilience Fund – still not too late to participate
- Article
- 02 Nov 2022
What you need to know and how to get involved.
DEFRA launches £110m rural levelling up fund
- Article
- 06 Sep 2022
Rural England Prosperity Fund will back projects with the scope to create jobs, raise productivity and boost local economies in the UK countryside.
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Xerocon UK spotlight: agri advisory opportunity ripe for the picking
- Article
- 17 Aug 2022
It’s been three years since the last Xerocon and it's fair to say there was plenty of pent-up demand for the 2022 event.
Displaying 1-10 of 129 results