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Agricultural Property Relief changes in Budget 2024
The "Topic of the month" mentioned the position on Agricultural Property Relief (APR) in the context of solar panels, but sadly all other areas of taxation for farming for the environment have been kicked into the long grass with the appointment of..
Online Published Date:
12 July 2024
Appeared in issue:
Vol 39 No 6 - 17 July 2024
Zero-rated food production and the impact on farm diversification
VAT plays a very important part in overall farm tax planning. Farmers produce food and generally that is zero-rated for VAT. However, as farm diversification increases there are more products that move away from the production of food for human..
Online Published Date:
12 July 2024
Appeared in issue:
Vol 39 No 6 - 17 July 2024
The professional valuation of chattels and farm junk
The complex role of the farm executor was considered in June 2024 and the need for a quality valuation of the farm for probate has been well documented throughout previous issues of FTB.There is some debate amongst professionals as to the need for a..
Online Published Date:
12 July 2024
Appeared in issue:
Vol 39 No 6 - 17 July 2024
Health and safety obligations and succession planning
Without being too gloomy in this July issue, we must face another tax planning concern. Agriculture is statistically one of the most hazardous industries. Of course, all farm employers have a duty to protect their farm employees' health and..
Online Published Date:
12 July 2024
Appeared in issue:
Vol 39 No 6 - 17 July 2024
Topic of the month
Solar panels on buildings - Improving Farm Productivity funding
Online Published Date:
17 July 2024
Appeared in issue:
Vol 39 No 6 - 17 July 2024