Tax aspects of farming trades and the modern, diverse agricultural business

Date:
18 July 2017
Time:
2.00pm-5.15pm
Location:
Edinburgh, Aberdeen, Inverness

Member price: £136 + VAT

Non - member price: £160.00 + VAT

Please note, the ICAS member discount will be applied after checkout.


Aberdeen, 18 July 2017
Inverness, 9 November 2017
Edinburgh, 7 December 2017 

Book with BPP


Course content

  • Income tax:
    • The nature of farming and farm taxation.
    • Loss relief issues?
    • Business structure?
    • Incorporation issues?
    • Partnership issues
    • Capital Allowances, ABA abolition?
    • Single Farm Payments?
    • Compensation for diseases? BSE/FMD/TB?
  • Capital Gains tax
    • Impact of recent changes.
    • Using the available reliefs.
    • Asset ownership strategies.
  • Inheritance tax
    • Maximising agricultural property relief.
    • APR on farmhouses, current situation.
    • Pre-owned assets tax and farm property?
  • Impact of Farm diversification
    • New sources of income.
    • Tax and diversification.
    • Renewables and tax implications.
    • Effect of Capital Taxation.

An update and refresher on the taxation of farming in the UK and a review of the major tax issues likely to be important to farmers and their professional advisers.

Who should attend?

Partners and staff in professional firms dealing with the compliance and planning aspects of the taxation of farming businesses in the UK on a regular basis.

View full event details

Course content

  • Income tax:
    • The nature of farming and farm taxation.
    • Loss relief issues?
    • Business structure?
    • Incorporation issues?
    • Partnership issues.
    • Capital Allowances, ABA abolition?
    • Single Farm Payments?
    • Compensation for diseases? BSE/FMD/TB?
  • Capital Gains tax:
    • Impact of recent changes.
    • Using the available reliefs.
    • Asset ownership strategies.
  • Inheritance tax:
    • Maximising agricultural property relief.
    • APR on farmhouses, current situation.
    • Pre-owned assets tax and farm property?
  • Impact of Farm diversification:
    • New sources of income.
    • Tax and diversification.
    • Renewables and tax implications.
    • Effect of Capital Taxation.

Location

Edinburgh, Aberdeen, Inverness

Contacts

BPP
Tel: 0330 060 3303
Email: ldicas@bpp.com

Topics

  • ICAS Tax Professional
  • Scotland
  • Tax
  • Training courses
  • Edinburgh
  • Highlands and Islands
  • Grampian

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