Blogs from Larking Gowen

If farmers collaborate, such as sharing land, or reduce their activity as they grow older, is their farmhouse eligible for Agricultural Property Relief (APR)? A recent farmhouse case may provide the answer.

There’s a common misconception that where land has the prospect of planning gain, some or all of that gain may be sheltered by a transfer to a third party, even towards the end of the process. 

The new charity Annual Return published by the Charity Commission provides insight into current issues and perceived high-risk areas within the charity sector. 

Our VAT team explains the changes to the way HMRC will be dealing with options to tax (OTT) and how this will affect transactions involving land or property.

The temporary Super-Deduction tax relief ends on 31 March 2023. Our blog explains what this relief is and how much companies can claim.

A new VAT penalty regime applies from 1 January 2023. This is a significant change to the current way that taxpayers are penalised for non-compliance with VAT.

The Bounce Back loan (BBL) scheme was introduced to support businesses during the COVID-19 pandemic. We set out some considerations for companies that have taken out Bounce Back loans and subsequently enter liquidation, including whether there is personal liability for directors.

We discuss the impact of rising energy costs on the tourism industry and the support available for businesses.

Whilst vans enjoy favourable benefit in kind tax treatment, what you think is a van may be a car for tax purposes. Tessa discusses HMRC guidance for double cab pick-ups and combi vans.

Farms and Rural Business partner, Bruce Masson, looks at how farmers and land managers can benefit from the Future Farming Resilience Fund support programme.

Payroll specialist, Dannielle, considers a Supreme Court ruling about holiday pay and what it means for organisations who employ part-year workers.