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agricultural property relief
Claiming APR on farmhouses and cottages
Filing your claims
Final sittings of the Public Bill Committee debates on the Finance Bill
And then it was over
Autumn 2024 Budget update: inheritance tax changes
Early planning essential
Interaction between business relief and agricultural property relief
A rural idyll – under threat?
Using slurry as fertiliser and making silage clamps safe: maximising the tax relief
Fruitful soil
Tax treatment of farm tenancies
Focus on tenancies
Tax and political pressure on farming arrangements and tenancies
Under pressure
Accounts & tax treatment of farming for the environment
Farming for the environment
Tax planning from the get go
Starting well
Where there’s muck…
Management of farmland can be crucial to agricultural property relief claims
Agricultural purpose maintained
Atkinson and another (executors of Atkinson, deceased) (TC420)
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READERS'
FORUM
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Tax tip: Temporary workplace relief and the self-employed
Feedback: 17 April 2025
Readers’ forum: Tax effect of leaving the UK on life assurance policy
Readers’ forum: Will executors be able to claim residence nil rate band on death?
Readers’ forum: What is the tax position if company is liquidated?
PREPARE YOURPRACTICE FOR 2025: 4 TIPS FOR A SMOOTH TAX FILING SEASON
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NEWS
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New self-assessment claims to be made online or on paper
Tax treatment of double remittances has not changed
Consultation postponed on predevelopment costs
Office for Value for Money will focus on ‘mega projects’
Savers must act now to avoid penalties
DEADLINE DATES
Deadline dates for May 2025
CASES
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Annex provided self-sufficient accommodation
No breach of fiscal neutrality
No breach of fiscal neutrality testing
Hypothetical contract was one of employment
Overclaimed input tax on motorcycles