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Farming Articles

December 2011

All change on the farm – VAT protection
Published in Farming and Rural Group Newsletter

October 2011

Evelyn: the importance of active farming
Published in Farming and Rural Group Newsletter

October 2011

It was there before
Published in Farming and Rural Group Newsletter

October 2011

Farmers averaging and the higher rate of CGT via loss claims
Published in Farming and Rural Group Newsletter

October 2011

VAT on farm diversification
Published in Farming and Rural Group Newsletter

September 2011

Active husbandry and involvement for Inheritance Tax
Published in Farm Tax Brief

August 2011

Inheritance Tax Protection – The Need To Keep Records For Longer Than The Statutory Requirement
published in Lawskills

August 2011

Extra Protection?
published in Step Journal

July 2011

Book Review
published in Tax Adviser Magazine

May 2011

Furnished Holiday Lets – applying the tax rules in practice
published on the ICAEW website

May 2011

Passing Farmland and Potential Development Land down to the Next Generation
published in Lawskills

May 2011

Field of dreams
published in Probate Section Journal

February 2011

Wind Farms – tax planning considerations
published in Farming and Rural Business Group Newsletter

February 2011

Farm Tax – the quantum of risk
published in Lawskills

December 2010

Avoiding the higher rate of CGT via loss claims
published in Farm Tax Brief

December 2010

A fair win
published in Probate Section Journal

December 2010

Fight every decision
published in South East Farmer

November 2010

Agricultural (APR) and business property relief (BPR) on grey areas
published in Farm Tax Brief

November 2010

The twist in the tale
published in Step Journal

November 2010

Market value at death: do not be intimidated
published in Trusts & Estates

November 2010

APR & Continuous use
published in Lawskills

November 2010

Farmers and income tax relief on medical expenses
published in Farming and Rural Business Group Newsletter

October 2010

Cleansing of potential development land using holdover reliefs
published in Farm Tax Brief

September 2010

Cleansing’ development land using holdover relief
published in Tax Confidential

September 2010

Farm diversification: VAT planning and pitfalls
published in Practical VAT Newsletter

August 2010/
September 2010

Farmers and income tax relief on medical expenses
published in Farm Tax Brief

August 2010

Inheritance tax planning – the risks of doing nothing with potential development land
published in Farming and Rural Group Business Newsletter

August 2010

Assessing value
published in Step Journal

August 2010

Agricultural (APR) and Business Property Relief (BPR) on grey areas
published in Lawskills

August 2010

Wood for the trees
published in Probate Section Journal

August 2010

APR and continuous use
published in Taxline

July 2010

Wind farms: Tax planning considerations
published in Farm Tax Brief

July 2010

The joy of woodland – but are they a tax-efficient investment?
published in Farming and Rural Group Business Newsletter

July 2010

Current Farming and Equine VAT Pitfalls and Planning
published in IAgSA Journal 2010/11

June 2010

Development land values at death and the aggressive stance taken by HMRC
published in Farm Tax Brief

June 2010

Should farms and estates use the advance clearing facility for business property relief
published in Lawskills

June 2010

Osborne spares the middle class holiday home owners – for now
as featured in the Mail on Sunday

May 2010

Development Land Values at Death and the Aggressive Stance taken by HMRC
published in Lawskills

May 2010

Accounting for profit on property disposals captured at 50% income tax
published in Farming and Rural Business Group Newsletter

April 2010

Inheritance Tax - Why you Must Document Lifetime Transfers
published in Tax Insider Lite

March 2010

More good news for UK holiday homes from the VAT desk
published in Farm Tax Brief

March 2010

Earl of Balfour
published in Step Journal

March 2010

Profit on property disposals captured at 50% income tax
published in Farm Tax Brief

March 2010

Protecting a potential development value from IHT and CGT
published in Lawskills

March 2010

Doing nothing is a risky inheritance tax strategy
published in Farmers Weekly Interactive

March 2010

Poohsticks
published in The Field

February 2010

Current farming and equine pitfalls and planning
published in Practical VAT Newsletter

February 2010

The Joy of Woodland
published in Tax Confidential

January 2010

Protecting farms post a flurry (or slurry!) of IHT cases - Arnander, McCall, Earl of Balfour
published in Lawskills

January 2010

Out of the woods
published in Probate Section Journal

December 2009

Earl of Balfour
published in Lawskills

December 2009

Do not underestimate the power and the importance of the District Valuer on any property
published in Lawskills

December 2009

Where there's muck there's tax relief
published in TAXline

October 2009

Untying the knot
published in Probate Section Journal

September 2009

The small landed estate - tax advantages (and pitfalls)
published in Tax Confidential

September 2009

The VAT exemption for shooting clubs
published in Countryside Alliance Update

September 2009

Plan now to safeguard your farm
published in Farmers Weekly

July 2009

Barter and farm diversification - the VAT traps
published in Practical VAT Newsletter

July 2009

The mandatory 'Mars' adjustment and farming
published in Farm Tax Brief

June 2009

IHT planning in a recession
published in Probate Section Journal

May 2009

Land and tax planning
published in South East Farmer

May 2009

Taxman's holiday
published in Probate Section Journal

May 2009

Hope value and death
published in Step Journal

April 2009

IHT Planning
published in Step Journal

March 2009

Maximising FHL benefits
published in Step Journal

January 2009

Neglible Value Claims - Worth Next to Nothing
published in ICAEW

November 2008

'A' is for Agriculture
published in Step Journal

October 2008

The tax advantage of building on land
published in Tax Planning International Review

June 2008

Entrepreneurs's Relief and Farming
published in Taxline

June 2008

Features not fixtures - Greater problems of definition
published in BNA International

June 2008

The Budget 2008 - the impact on farmers and landowners
published in Farming & Rural Business Group News

May 2008

'A' is for Agriculture
published in Probate Section Journal

May 2008

Entrenpreneurs' Relief
published in Farm Tax Brief

April 2008

Maximising the efficiency of income and capital tax losses
published in Tax Adviser

March 2008

'A' is for Agriculture
published in Small Business Tax & Finance

February 2008

Diversify or Decline
published in Accountancy

December 2007

Briefing - A is for Agriculture, D is for Diversification, E if for Environmental, F is for Farmer and the 'Fiscal Farmer'
published in Farm Tax Brief

November 2007

Protecting goals
published in Probate Journal

October 2007

Tax advantages drive desire for change
published in Taxadviser

September 2007

VAT on the supply of land and sporting facilities - clarification needed
published in TAXline

September 2007

Heritage Protection
published in PS Journal

August 2007

Farming as a shelter for CGT
published in ICAEW

July 2007

Sideways Loss Reliefs - A sideways swipe at farming
published in Taxadviser

July 2007

Snakes and ladders
published in PS Journal

June 2007

The Arnander case
published in PS Journal

June 2007

The pinball wizard - it all goes back to 1969
published in Tolley's Practical Tax

June 2007

VAT time bomb for farms' diversified activities
published in Tolley's Practical Tax

May 2007

VAT attacks on the UK shooting industry
published in Tolley's Practical Tax

March 2007

Beware of tax traps in the countryside
published in Tolley's Practical Tax

March 2007

High noon down on the farm?
published in PS journal

March 2007

VAT - What Shoot Managers Need to Know
published in Countryside Alliance

February 2007

VAT Time Bomb for Farmers
published in Small Business Tax & Finance

February 2007

Fishy Business
published in Small Business Tax & Finance

December 2006

VAT teams are set to be knocking on doors
published in Farmers Weekly

November 2006

Beaters - Is There a Problem?
published in Small Business Tax & Finance

November 2006

The Importance of Henke
published in Taxline

October 2006

Furnished holiday lets - turning 'may' into 'will' achieving Inheritance Tax
published in The Farming & Rural Bus Group News

September 2006

Nursing the Damaged Foot
published in Small Business Tax & Finance

September 2006

Furnished holiday lets and IHT relief
published in Tax Adviser

September 2006

CGT - SFP and quota - CGT treatment and potential loss claims
published in Taxline

September 2006

Beaters - Is there really a problem?
published in Gamekeeper & Sporting Dog

August 2006

Shooting under attack from the VAT man
published in Gamekeeper & Sporting Dog

August 2006

Loose End - Unrecorded shooting income
published in Taxation

August 2006

Shooting - Shoot Tax
published in Shooting Times & Country Magazine

July 2006

Don’t be shot in the foot
published in Small Business Tax & Finance

June 2006

Tax Attacks on game shooting
published in South East Farmer

June 2006

Compulsory Purchase
published in Small Business Tax & Finance

May 2006

Tax impact of FBT
published in Small Business Tax & Finance

March 2006

Tax Planning and the 'Overage'
published in Small Business Tax & Finance

February 2006

When Does a Tax Exemption become 'State Aid'?
published in Tax Advisor

February 2006

The Barter System
published in Small Business Tax & Finance

August 2005

Farmers Need to Keep Trading
published in Taxline

August 2005

Tax Marriage between Land and Vehicle
published in Small Business Tax & Finance

August 2005

Single Farm Payments
published in Taxation

June 2005

Sheltering Development Profits
published in Small Business Tax and Finance

May 2005

A Question of Legality
published in Farmers Weekly

April 2005

Sheltering Investments from Inheritance Tax
published in Tax Advisor

March 2005

Business property and private accommodation
published in TaxLine

March 2005

Too Hot to Burn
published in Small Business Tax and Finance

March 2005

The Answer is Blowing in the Wind
published in Taxation

December 2004

Hobby Farming Rules - Avoiding the Traps and the Loss of Future IHT and CGT Reliefs
published in IASA Journal

November 2004

Tips that will help you avoid the IHT trap
published in Farmers Weekly

October 2004

Heritage property
published in Taxline

October 2004

Tax efficient UK holiday lets
published in Tax Advisor

August 2004

Quota Tips And Traps
published in Taxation

July 2004

The Rebirth of Contract Farming
published in Taxation

July 2004

When is a businessman not a developer
published in Taxline

July 2004

What Future Lies Ahead
published in Taxation

June 2004

Taxation of Woodlands and Forestry
published in The Tax Adviser

June 2004

Checklists for agri-businesses, woodlands, property and landownership
published in Taxline

March 2004

Tax-free Accommodation
published in Tax Adviser

October 2003

Gravel Money
published in Taxation

September 2003

Passing Down the Family Farm: CAP reform
published in Tax Adviser

September 2003

It's Not a Hobby
published in Taxation

September 2003

Mineral royalties
published in The Farming Group News

June 2003

Reclaim the land (and the Tax)
published in Accounting Technician

March 2003

Cottage Industry
published in Accounting Technician

February 2003

Property tax tips
published in Tolley's Practical Tax

January 2003

Quotas - Practical tax planning
published in Tolley's Practical Tax

December 2002

Diversification is the name of the game but…beware the pitfalls!
published in Southern Business Time

December 2002

Drive Up Tax Efficiency
published in Farmers Weekly

December 2002

Breaks & Benefits
published in Accounting Technician

December 2002

Specialist Sectors - Focus on…agriculture
published in Tolley's Practical Tax

December 2002

Inheritance Tax - Tax planning for farmhouses after the Higginson and Antrobus cases
published in Taxline

December 2002

Business Tax - Wayleaves & receipts for grants of easement
published in Taxline

November 2002

Property valuations and disposals - practical tax planning
published in Tolley's Practical Tax

November 2002

Capital Gains Tax - Small disposals
published in The Small Practitioner

November 2002

Beware, Diversification can be a tax minefield
published in Farmers Weekly

November 2002

Furnished holiday lets - restriction to loss relief in opening years
published in Tolley's Practical Tax

November 2002

Do you have the right to tenant?
published in Tolley's Practical Tax

October 2002

The Best of Both Worlds
published in Taxline

September 2002

Use of farmhouse for bed and breakfast business
published in Tolley's Practical Tax

September 2002

Going, going gone… retirement relief
published in Taxline

August 2002

Retiring partners - should a farmer ever retire
published in Tolley's Practicle Tax

August 2002

The capital gains small disposal rule
published in Tolley's Practicle Tax

August 2002

Land, building and rollover relief
published in Tolley's Practicle Tax

August 2002

Binding Contract for Sale
published in Tolley's Practical Tax

July 2002

The case of Dixon - does it give direction?
published in The Farming Group News

July 2002

Agricultural Value
published in Taxline

July 2002

What is failed PET and how it can be avoided?
published in Taxline

June 2002

The definition of 'farming'
published in Taxline

June 2002

Farming and non-farming income
published The Small Practitioner

May 2002

Mineral Royalties
published in Taxation

May 2002

Capital Gains Tax - Reluctant farmers
published in The Small Practitioner

April 2002

Casual Lettings
published in Taxation

April 2002

Farming and business asset relief
published in Taxline

March 2002

Farm tax reliefs 'at risk'
published in Farmers Weekly

March 2002

Grant of agricultural tenancy
published in Taxline

March 2002

Furnished holiday lettings
published in Taxline

March 2002

The need for diversification
published in Taxline

February 2002

Loose Ends - Milk quota and a 'fungible' asset
published in Taxation

October 2001

Protecting the farmhouse
published in Taxline

August 2001

CGT planning for farmers
published in Taxline

July 2001

A fair time for agriculture?
published in Accountancy

March 2000

Budget day look at that old barn
published in The Hampshire Chronicle

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