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agricultural property relief

A rural idyll – under threat?

Fruitful soil

Focus on tenancies

Under pressure

Farming for the environment

Starting well

Management of farmland can be crucial to agricultural property relief claims

Atkinson and another (executors of Atkinson, deceased) (TC420)

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NEWS

Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 Londoners contribute the most tax in the nation Two-tier system for HMRC penalties creates unfairness Spotlight 65 highlights GDPR claims

Third slide

Deadline dates for November 2024

CASES

Fields formed part of the garden and grounds Letter from HMRC did not constitute a pause Oral hearing to allow cross-examination Company deliberately understated sales Fixed protection 2014 revoked due to late contribution

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Autumn Budget 2024 Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025

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