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Farming & Rural Business Community articles

The latest articles for Farming & Rural Business Community members.

The view from the Chair

Is it ALL doom and gloom in the farming industry?

ESG Reporting in Farming and Rural Businesses

An introduction to Environmental, Social, and Governance in the sector.

News from DEFRA

All the latest announcements you should be aware of.

Small scale solar – becoming more attractive

Why it could be the right time to invest in solar.

Will land in fully environmental usage still be eligible for APR?

With the general move towards ‘greener’ farming following on from the Health and Harmony consultation and the Agriculture Act, some concerns have been raised as to whether land which is put into long term schemes that are fundamentally environmental rather than agricultural will still be eligible for the existing Inheritance Tax reliefs.

Farmers’ lump sum exit scheme

What you need to know now that the latest consultation has ended.

Tax Administration and Maintenance Day - No news is probably good news (at least for the time being)

Historically, the government’s annual tax and spending plans were announced in a spring budget, with any of the changes taking almost immediate effect. More recently, the position has become rather more protracted, with spring announcements which may take effect years into the future and a further mini budget in the autumn. In 2021, the position was made even less transparent with a ‘Tax Day’ shortly after the budget to announce various plans and consultations, then on 3 November a further ‘Tax Administration and Maintenance (TAM) Day’ to report back on those consultations.

Book review 'Farming Hinton Ampner – the Brexit/Virus Year'

David Missen reviews Charlie Flindt's latest book.

Babylon Farms

A recent case has highlighted the need for VAT registered businesses to be operating on sound and commercial terms for input VAT to be reclaimable. In particular this case focused on an agricultural activity which was being operated through a company, separately to the owners’ other activities.

Practical points on Capital Allowances

Discusses a few points around planning for capital allowance when working in practice

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