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Lump sum exit scheme tax clarified

HMRC has clarified that payments made to farming businesses under the Lump Sum Exit Scheme (LSES) will be treated as the disposal of a capital asset and not as trading income....

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Not so permitted development rights

“From time to time, cases come across our desks that remind us that carrying out development under permitted development rights is not without risk.  We have had a recent instruction that...

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Is a holiday let a dwelling?

“The recent press reports of the surge in the number of houses registered as holiday lets have led to calls for planning restrictions to prevent houses in holiday hot spots from...

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Sand batteries

A story in the news from Finland caught our attention this morning about the use of sand to store surplus renewable energy as heat for re-use during the long Finnish winter....

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