|Meet the Barleymow family
Every issue we will be following the fortunes of the Barleymow family and the issues they face as a family farming business.
|Pensions and auto enrolement
Henry is opening his morning post and sharing a pot of tea with his son David.
|Does your farming company own a house?
A new tax, known as Annual Tax on Enveloped Dwellings (or ATED), was introduced in 2013. Its main target, at the time, was to collect additional revenue from taxpayers who had taken advantage of stamp duty savings allowed where a valuable house is bought in a limited company.
AIA is the level of expenditure on plant and machinery achieving 100% tax allowances in the year of acquisition.
|Meet the team
An introduction to the Ensors Agricultural Team.