This What's New section is a quick one-stop shop to show you the most recent additions to the Members Area (log-in required) and News items.
The Chancellor has announced a cut in the higher CGT rate on gains made on these disposals from 28 per cent to 24 per cent.
The response to the hedgerow protections consultation from 2023 has now been published, along with planned next steps. This note provides an overview.
Last year, Michael Gove, Secretary of State for Levelling up, Housing and Communities, called in a planning application by Marks and Spencer for the demolition and replacement of its store in Oxford Street. Marks and Spencer has now succeeded in the High Court in having that decision quashed. Its appeal was upheld on five of the six grounds advanced, including the net zero argument (see decision). The note below provides further information....
The decision in Butler v HMRC by the First Tier Tribunal decision denied Business Property Relief (BPR) from Inheritance Tax to a taxpayer on the basis of an LLP business which principally operated as a wedding venue. This decision turned on the specific facts of how the wedding venue came to be operated and, as a First Tier Tribunal decision, it does not bind any other Tribunal. While the operation employed four people full time, it was found to be more akin to being the landlord of commercial...
DEFRA has updated its delinked payments guidance to include more information on transferring reference data. This note looks at some of the provisions for transferring delinked payment reference data.
This article by Jeremy Moody first appeared in the CAAV e-Briefing of 29th February 2024 Perhaps, as in T.S. Eliot’s words, “Humankind cannot bear very much reality” (Four Quartets). Much of our public discussion seems based on making gestures, that the wish is better than the deed, the protest more material than the answer, rather than facing the realities of our problems and tackling them, explaining the issues and applying the practical remedies. One of the greatest challenges of...
Changes to compulsory purchase legislation in England were contained in the Levelling-Up and Regeneration Act 2023. These commencement regulations implement the relevant provisions. The CAAV Note of 22nd February 2024 and supporting Podcast provide further information....
The Scottish Government are consulting on proposals to be brought forward in its Heat in Buildings Bill. There are five broad proposals: use of “polluting heating systems” to be prohibited after 2045; those purchasing a home or business premises to end their use of polluting heating systems within a fixed period following completion of the sale; new laws that will require people and businesses to end their use of polluting heating when a heat network becomes available; homeowners to...
The Home Office has published a factsheet, summarising changes to be brought in by the Economic Crime and Corporate Transparency Act 2023. Once fully implemented, the Act will provide a range of measures to tackle money laundering, corruption and fraud. This includes greater transparency over who owns and controls Limited Companies and limited partnerships (LPs). The CAAV Note of 9th May 2023 outlines how the Act will sit alongside other anti-money laundering and transparency legislation....
Last year, the CAAV made this response to the consultation by the Treasury and HMRC on the taxation of environmental land management and eco-system markets. The Financial Secretary to the Treasury, Nigel Huddleston, has now replied to the CAAV saying that “the Government will give a further update in Spring 2024”. This note provides further briefing....
Members are reminded that the window for transferring delinked payment reference data opens on 15th February and closes on 10th May. For more detail, see our website note of May 2023....
New non-domestic rating lists were compiled on 1st April 2023. When new non-domestic rating lists are compiled, the rateable values of hereditaments are reassessed. Hereditaments may see changes in rateable value compared with 31st March 2013 without there necessarily having been a change to the hereditament. The Non-Domestic Rating (Rates Retention and Renewable Energy Projects) (Amendment) Regulations 2024 amend The Non-Domestic Rating (Rates Retention and Renewable Energy Projects)...
The Levelling-Up and Regeneration Act, which gained Royal Assent last year, has made amendments to compulsory purchase legislation in England. Rebecca Collins from the CAAV offers a practical guide on some of the most pertinent details.
The RPA has published an online SFI Action Checker: Check what SFI actions you can get paid to do on your land (defra.gov.uk). This tool can be used to assess which SFI Actions are compatible with the land types on a holding, and directs users to the relevant guidance. It does not assess eligibility for the SFI scheme, but rather is intended as an entry-level tool for those scoping out which actions may be suitable for them....
The Welsh Government has issued this statement today in apparent answer to the concerns recently expressed by farmers and covering the Sustainable Farming Scheme consultation, the Water Resources Regulations and TB policy. This note has an overview.
Last year, we briefed members on proposed changes to be made to the Planning Policy Wales (PPW) document, to introduce a requirement for net benefit for biodiversity to be achieved by developments (see: CAAV Note 230316: Wales - Biodiversity Update to PPW - The Central Association for Agricultural Valuers). In a letter to heads of planning in Wales, the Chief Planner has now confirmed the changes that are to be made. The original wording of the policy set out at consultation has been...
It has been brought to our attention that some members have been receiving scam emails purporting to be from the CAAV and stating that their membership is overdue. If you receive one of these scam emails please delete it. Any genuine emails regarding membership would come from dorota@caav.org.uk or abby@caav.org.uk.
HMRC are offering two webinars for residential landlords:19th March 2024 - expenses and deductions, including revenue and capital expenses, costs of repairs and improvements and finance. Register here20th March 2024 - property income, including furnished holiday lets, 'Rent a Room' scheme and property income allowance. Register here...
This article by Jeremy Moody first appeared in the CAAV e-Briefing of 22nd February 2024 The Government went in strength to this week’s NFU AGM: the first Prime Minister’s visit for 16 years as well as the new Secretary of State, Steve Barclay, and Farming Minister Mark Spencer. Always an occasion for announcements, more were made than usual, fleshing out policy development and schemes. Following Steve Barclay’s speech to the Oxford Farming Conference, the theme for England is now...
The Green Finance Institute, with funding from DEFRA, have produced a Farming Toolkit for Assessing Nature Market Opportunities. This note has a short overview.