Show Summary Details Chapter 15: Farmland and buildings – the letting activity Moving to 100% APR from 50% APR on tenancies Agricultural Tenancies – the proposed business competency test ‘Tax-free’ accommodation The importance of farm accounts for tenancies and recording of dilapidations Security of tenure of agricultural employees Horse liveries The farmer’s long-term plan Capital allowances and the removal of wear and tear allowance Airbnb and loan interest Referral to an expert in cases of disputes Going glamping and wild camping Business property relief (BPR) – the importance of ‘trading activity’ over ‘let property’ BPR – the importance of George The importance of additional services or facilities The electronic communications code ...