Chartered surveyors and land agents

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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Biodiversity Net Gain

“Most of our clients will be aware that Biodiversity Net Gain (BNG) is on the agenda but have not yet started to think about if and how it may impact them”,...

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The four-year rule and new dwellings

“We often get asked when development or a change of use that has been carried out without obtaining planning consent becomes immune from enforcement,” says Brian Dinnis of Acorn Rural Property...

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Maintenance and improvement

“A recent appeal against the refusal by Cornwall Council of an application under Class Q to convert an agricultural building to a dwelling has highlighted some of the potential consequences of...

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