Have you ever heard or thought about the ‘Enterprise Investment Scheme’?

When selling surplus residential property you may have to pay up to 28% on the gain you realise in Capital Gains Tax (CGT). In the right circumstances this tax could be significantly reduced by investing all or part of the gain into an Enterprise Investment Scheme. In an effort to balance the books, measures have […]

Lessons to learn from IHT Business Property Relief cases

Against a backdrop of cases won by H M Revenue and Customs, successfully challenging business property relief (BPR) on holiday let property, we now have two helpful cases that have been held in favour of the taxpayer. Previous cases have failed in their claim for BPR because the Tribunals found that the nature and extent […]

Feel like a robot! – or feel like a robot?

Robotic milking is arguably the best example of technological development that we have seen in the dairy sector – it is well past the “laughed at phase” and is now seen as a relatively conventional piece of equipment on a farm. They have been commercially available in the UK for about 20 years now and […]

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