Practical points on Capital Allowances

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

Recent tax cases – what is tax-allowable?

Two recent tax cases have tested the question of allowability of the tax relief attributable to building costs.

Trust House Conundrum

Tax planning for farming families.

Farm succession planning

It is impossible to open a farming publication without finding reference to succession planning and the need to embrace now. Following on from David’s excellent article in the spring newsletter, I now look at the tax.

Annual Tax on Enveloped Dwellings (ATED)

What you need to know before the coming revaluation.

The view from the Chair

The new Chair writes his first review.

Farm tax 2023/24 – A window of opportunity?

Detailing the changes to MTD and how they will affect the farming industry.

The view from the Chair

There is in some quarters a perception that change in farming takes place incrementally and can sometimes be measured in generations rather than years or months. Over the two years since my first contribution to this newsletter, nothing could be further from the truth.

The switch to a fiscal year basis and the impact on farming clients

How MTD year end changes will impact the industry.

New grant scheme for farmers in protected landscapes

David Missen details how the scheme will work.