CA provides insight into rural reforms impact

30 January 2015

CA James Robertson provides MPs with insights into the implications of Scottish land reform from the perspective of a rural tax specialist.

ICAS member James Robertson has provided MPs with insights into the implications of Scottish land reform from the perspective of CAs advising on tax in the rural sector.

James, a farming and landed estates tax expert, gave evidence to the Scottish Affairs Committee (SAC) at Westminster on 21 January.

He also addressed and explained the impact of taxes that the SAC has been examining, and the effect of IHT reliefs, such as Agricultural Property Relief on land ownership.

The other witnesses at the session were from Tax Research UK and Global Witness who also gave evidence on offshore ownership of land in Scotland and tax. Their session followed on from a two-hour evidence submission from HMRC.

James is a rural business consultant with Chiene & Tait and was for many years a tax partner in the Inverness Office of Ernst and Young.  He specialises in agricultural and rural tax affairs, and has advised a wide range of rural landowners including crofters, tenant farmers, small family farms and landed estates.

James has been convener of the ICAS Tax Practices Committee and actively involved in the ICAS Review of the HMRC Powers working party.  He currently represents ICAS in the CAP Reform discussions and is also a member of the Tax Committee of Scottish Land and Estates.

Topics

  • Political landscape

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