Farming Articles

The interaction of surviving spouse exemption with APR/BPR
Published online by LawSkills

Newly built farm cottage not qualifying for rollover relief
Published in Small Business Tax & Finance

CGT planning for farms
Published in TAXAdviser Magazine

Country Cottage
Published in TAXATION

Rollover and replacement potential for farms needs the correct understanding of ownership
Published online by ICAEW Farming & Rural Business Community newsletter

“Mars adjustment” on death of a sole trader
Published online by Lawskills

The importance of evidence of unoccupied property renovation for VAT advantage
Published in Small Business Tax & Finance

Land registration as a tax planning tool
Published in TAXline practical points (034)

IHT Planning and the Larke v Nugus statement
Published in TAXline practical points (033)

IHT liabilities valuing farm machinery
Julie Butler looks at the VAT and tax considerations for a Taxation reader whose Client bought 10 goats for ‘Goat Yoga’ classes.
Published online by Accountancy Daily

Tax implications of yoga classes with animals
Julie Butler looks at the VAT and tax considerations for a Taxation reader whose Client bought 10 goats for ‘Goat Yoga’ classes.
Published in Taxation

Grist for the mill
Managing Partner Julie Butler and Associate Libby James highlight the tax implications to bear in mind when navigating the UK Agricultural Bill 2017-19
Published in STEP Journal

Diversified Farm Probate valuations become more complex & with greater risk
Julie Butler looks at how the farm probate valuation has and will become much more complicated with all the changes currently facing farming, eg. new planning permission guidelines, the need for increased diversifications; the Agriculture Bill promoting delivery of “public products” together with the recent significant tax tribunal cases such as Vigne and Graham.
Published online by Lawskills