Show Summary Details

Agriculture Act 2020 – changes to tenancies

Tax Planning for Farm and Land Diversification

Julie Butler (FCA)
Bloomsbury Professional
Publication Date:
Law Stated At:
11 July 2023
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 Property allowance £1,000 for farming 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 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 ...

If you would like to access this content, but you are not currently a subscriber, please sign up for a free trial here. If you already subscribe to this service please login here.