Issue 26-1: Used Astro turf makes effective grit-free cow tracks
Issue 26-1: We feature two direct drills - for grass and for cereals
Issue 26-1: Farm designed cubicles safe for variable-sized cows - good for cross-breeders
Issue 26-1: Financial Tips- post Brexit farming will need better meetings, procedures
Issue 26-1: Cooks flat 8 sledge has 7 big improvements - prevents bales jamming
Issue 26-1: Claas Liner grass rake adapted to protect arms
Agricultural Property Relief - Report
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The exemption of Inheritance Tax on farms and farming estates for those farmers can easily run into ££millions. So Agricultural Proprty Relief (APR) is important both for HMRC who want to collect the tax if they are eligible, and to the farmer who wants the relief so the business can be handed to the next generation.
The rules surrounding APR and their interpretation are thus of major significance. The Farming Group of the Institute of Chartered Accountants are always interested in the developments and the case law of APR, and as far as farmers are concerned, it is clearly important they understand the detail of the rules, because if they don't their heirs might find themselves in a tribunal of huge significance to the family.
This is a £3.50 report which should be read.
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It can be purchased from the online shop for £3.50, just click here
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