I always think that acting for the modern farming family is akin to being the accountant of a commercial industrial trading group in terms of the complexity and challenges. With a farming business, one is likely to encounter: At least one Limited Company but quite...
General overview Entrepreneurs’ relief (ER) provides relief for disposals by smaller business owners. It results in a tax rate of 10% on the disposal. The relief is available on material disposals of business assets which covers businesses operated as a sole...