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CAAV News - 2019

Page 1 of 11 for 110 Results

Rural Start-up Fund

11 December 2019

The Prince's Countryside Fund and Forest Holidays have joined together to offer a £5,000 start-up grant to a rural entrepreneur for a new rural business venture. The closing date for applications is 6th March 2020 and further details are available on the Prince's Countryside Fund website.

Avian Flu confirmed in Mid Suffolk

11 December 2019

DEFRA has confirmed that Low Pathogenic Avian Flu (H5 strain) has been found on a chicken farm near Athelington in Mid Suffolk. A 1km restriction zone has been placed around the affected farm. Further information is available on the GOV.UK website.

Farmers in England begin receiving payments today for 2019

02 December 2019

The RPA has started making BPS 2019 payments to farmers in England from today (2nd December). A press release is available on the GOV.UK website.

The Cultivate Conference 2020 - Offer for CAAV Members (Members Only)

27 November 2019

CAAV Members can benefit from a discounted ticket price to attend the inaugural Cultivate Conference which takes place on Wednesday, 29th January 2020, at Heaton House Farm, near Macclesfield.

Why attend?

Change is a constant factor, never more-so than in the rural and agricultural sector. Cultivate is an inaugural business growth conference focused on helping rural businesses and individuals with a growth mindset to innovate further, to collaborate and to thrive.

It’s your opportunity to prepare for change and plan for the future. Come along and hear inspirational stories from those who’ve transformed their own rural businesses to multi-million-pound successes, and take-away effective strategies and problem-solving tactics that you can implement immediately.

What do you get as a delegate?

Cultivate is a full day business conference and rural growth summit. You’ll hear from four incredible keynote speakers, talking specifically about challenges and successes in the rural field. You’ll have the chance to ask questions and learn from their own experiences.

Then you’ll take part in two mastermind sessions, highly focused, highly effective workshops that will help you pinpoint obstacles in your own growth strategy, find ways to overcome them, and walk away with effective tactics that you can use to start growing your business immediately.

Breakfast, lunch, teas/coffees and an after-conference drink are all included, along with plenty of opportunity to network with like-minded individuals too.

The offer

The normal ticket price is £175 plus VAT, but CAAV Members can attend for £125 plus VAT.

To book and take advantage of this offer, simply contact Simon Haley on simon@srhagribusiness.co.uk .

More information about the conference, the programme and speakers can be found here

Video of Jeremy Moody presenting at the Innovation & Diversification Wales event

26 November 2019

Take a look at the video of Jeremy Moody's presentation on 'Preparing for Change' at the Innovation & Diversification Wales event.

View Video

Actively farm to claim agricultural tax reliefs

26 November 2019

Anyone wanting to claim agricultural property relief from Inheritance Tax on a farmhouse or business property relief as a farmer must be actively farming in the last years of life, a recent Tribunal has confirmed.

According to the Central Association of Agricultural Valuers (CAAV), the First Tier Tribunal decision in Charnley v HMRC demonstrates the need for clear evidence to show that the farmer is actively farming in their final years to benefit from such tax relief.

In this case, HMRC argued that the farmer in question, Thomas Gill, had let his land on grazing licences, while the executors maintained he had continued to actively farm until his death.

The Tribunal concluded that by undertaking the day-to-day husbandry of the grass and animals, Mr Gill had been actively farming, so the farmhouse qualified for Agricultural Property Relief (APR) and the machinery for Business Property Relief (BPR).

“Fundamentally, the deceased needs to have been undertaking positive husbandry of the grass as a farmer in the last two years of life to achieve full relief,” explains Jeremy Moody, secretary and adviser to the CAAV. “If they do not, while the land could still qualify for full APR on its agricultural value, the house and any other business assets would not qualify for APR or BPR.”

The work undertaken needs to be farming husbandry, not just maintenance of property like fences, hedges, ditches and gates, says Mr Moody. “Other cases have failed on this point. Had Mr Gill – for health or other reasons - not been managing the grass and looking after the stock grazing his land; despite not owning them, it is likely that he would have been found not to be farming and so not eligible for APR or BPR.”

Good evidence of husbandry should come in the form of contemporary records, invoices, field books and witnesses to the facts, he adds. “In this case the grazier’s testimony as to what actually happened on the ground was critical – summarising it as Mr Gill farming his land using the grazier’s animals.”

The background and history of the farm may also be useful, presenting an evolving business over the decades, not just judged as a snapshot, says Mr Moody. “The story is a key part of the matrix of facts and circumstances on which the case will be judged.”

But however long a dwelling may have been used as a farmhouse, it will only qualify for APR if it was used as such in the final two years of life, he warns.

“It is fundamental that those claiming APR on a farmhouse and BPR on other assets show that the deceased was actively farming,” he says. “Grazing licences are not evidence enough by themselves; there must be proof that the farmer was undertaking the care of the grass being sold to the grazier.”

Landowners were served incorrect notices for telecoms mast sites

25 November 2019

Telecoms operators, trying to slash rents on mast sites, may have been using the wrong legal procedure in pressing for the renewal of leases, according to a recent Upper Tribunal decision.

In the case of CTIL v Ashloch and AP Wireless, a rooftop mast site was let on a business lease to Vodafone which was then transferred to CTIL. The original lease pre-dated the new Electronic Communications Code and therefore fell under the Landlord and Tenant Act 1954, explains Jeremy Moody, secretary and adviser to the Central Association of Agricultural Valuers. The Tribunal found that CTIL had been wrong in using a notice under the new Code’s Paragraph 20 to seek a new agreement.  It should instead have requested a new tenancy using the 1954 Act procedures, as with any other business lease and with the default to a market rent. 

Most agreements which started before 28 December 2017 are protected by the 1954 Act, and the operator tenant seeking the renewal of such an agreement must therefore do this through the County Court, not the Tribunal, explains Mr Moody. 

This approach applies across England and Wales, with similar rules in Northern Ireland for renewal through the Northern Ireland Lands Tribunal.  Scotland’s different land law means that many of these tenancies do not naturally end, appearing to give no easy means for renewal at all.

The Tribunal can only act on a Paragraph 20 notice under the new Code when an operator is seeking new Code rights – generally on a new site – not the renewal of Code Rights that already exist, he adds. However, when a tenancy not covered by the 1954 Act approaches its termination date, the operator may give six months’ notice under Paragraph 33 of the Code and seek renewal under Part 5.

The consequences of the Upper Tribunal’s decision are likely to be far reaching, says Mr Moody. “It suggests that the majority of notices served under Paragraph 20 might not be effective as a basis for seeking a renewed Code agreement from the Tribunal. Therefore, anyone involved in Code cases will need to consider the implications carefully and get expert advice on this subject,” he adds. “Even multi-national companies, keen to slash rents, may be using the wrong procedures.”  

Welsh Basic Payment Scheme extended until 2021

25 November 2019

Wales' Rural Affairs Minister, Lesley Griffiths, has confirmed that the Basic Payment Scheme (BPS) in Wales will continue in 2021 (subject to available UK government funding), meaning the transition to the proposed new Land Management Programme would not start until 2022. A news release is available on the Welsh Government website.

Government grants to protect against future flooding

20 November 2019

The Government has announced that it will offer grants of up to £5,000 to help make homes and business premises more resilient to future flooding. The funds will be available through local authorities from the end of November. Further details are available in the Government press release.

Flooding: Business Rates and Council Tax Relief

15 November 2019

The Government has announced that householders and businesses "which have been intensely affected by the flooding" will be eligible for 100% relief from business rates and council tax for the next 3 months. Further detail is available on the GOV.UK website.

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