Perhaps it's a coincidence but at the same time as a consultation starts on APR on land used for ELMS and the like (see earlier post "A...

First the good news. Buried deep in yesterday's Budget was the announcement of a consultation and call for evidence on the taxation of...

The Rock Review contains a number of tax recommendations that would affect both landlords and tenants:

• Limit landlord's 100% APR for IHT...

This is the title to the House of Lords Science and Technology Committee report that was published on 27 January 2022. It found that...

We have written before about concerns over the roll-out of the Environmental Land Management Scheme (ELMS) - that central plank to post...