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Agricultural Focus - Autumn 2015

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23 November 2015

In the latest edition of our Agricultural Focus we look at:

  • Reduced Annual Investment Allowance
  • The Annual Tax on Enveloped Dwellings
  • Check the tax position before transferring assets between businesses
  • Entrepreneurs' Relief on the sale of land
  • Sales of crops for renewable energy
  • Residential property interest relief restrictions
  • Residential lettings wear and tear allowance
  • Tax on dividends