Suzie Horne

The final version of a new National Planning Policy Framework (NPPF) is due to be published in the summer and should set a smoother path for both farming

Stamp duty land tax is an increasingly costly aspect of buying property and is much reduced when the property in question is deemed “mixed use” rather

Year-end planning in farm businesses needs to improve so that investment decisions can be taken in a considered and timely manner, say advisers.

The deadline for paying inheritance tax should be extended to 12 months and the impact of the reforms monitored, a House of Lords report has recommended.

It’s clear that social media and digital communications are increasingly important in marketing farm produce and services in diversified businesses.

The country is short of housing and rural properties for rent are in high demand. Those letting rural accommodation are generally aware that change, in

Under changes to the inheritance tax (IHT) regime from April next year, each individual’s estate will have 100% agricultural property relief (APR) or

Cuts to inheritance tax relief due to take effect next April have prompted many new wills to be written and many existing documents to be reviewed. It is

A recent Supreme Court judgment on the division of assets in a “big money” divorce has been hailed by the legal and accountancy professions as a landmark

The possibility of an exemption from inheritance tax (IHT) on the grounds that land or buildings are of heritage significance has attracted a lot of media

Making a profit from beef remains a constant challenge, despite finished prices tracking 30% higher than a year ago. The outlook is for strong trade to

Lending to farming is a competitive market, with some banks active in seeking new farm business. While farmers have historically switched banks very

A raft of issues including finance, employment and other costs, supply chain problems, climate change and international trade friction all combine to make

Moving from a sole trader or partnership status to trading as a company needs careful thought across a range of aspects. A corporate structure means more

Farmers with holiday lets are being warned to closely examine their business structure to give themselves the best chance of eligibility for a key tax

The year ending in March 2024 saw the highest level of tree planting in the UK since the 1990s.  Planting in Scotland rose by 84% and in England by 76% on

The Renters’ Rights Bill (RRB) is making its way through Parliament, including much of what was laid out by the previous government in its Renters’

As well as cutting valuable agricultural reliefs from inheritance tax, the Budget held an extra shock by bringing personal pensions into the IHT net. Many

With 31 March soon approaching, we speak to tax experts on understanding your tax liabilities when running a farm business and changes coming to the

Small things can make a big difference in protecting a business and individuals from cyberattacks, says police Det Supt Patrick Milford. Patrick is