Agriculture & Property Spring Newsletter 2023

In this newsletter:-

Tom May considers the complications multiple properties and periods away can bring and the impact on Private Residential Relief.

Dan Martin breaks down the rural highlights from the Spring Budget 2023 and how it may affect your business.

Emma Russell takes a look at the way in which HMRC charges penalties for late VAT return submissions and late VAT payments has changed.

Information for readers: This material is published for the information of clients. It provides only an overview of the regulations in force at the date of publication, and no action should be taken without consulting the detailed legislation or seeking professional advice. Therefore no responsibility for loss occasioned by any person acting or refraining from action as a result of the material can be accepted by the authors or the firm.