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Agricultural Focus - Summer 2015

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6 August 2015

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

  • The Worshipful Company of Farmers
  • Farmers’ averaging - we await final details on the new measure
  • Annual Tax on Enveloped Dwellings
  • Annual Investment Allowance
  • The sale of land held outside a farming business
  • Total income tax reliefs
  • Increased Inheritance Tax relief
  • Use of a company