Now that the harvest is in and things are starting to quieten down on farms during the autumn and winter months, careful thought should be given to capital expenditure plans on tractors and machinery before next April. At present businesses obtain the annual investment allowance (AIA) on expenditure up to £100,000 for which they get 100%...More

Due to the government's current desire to increase generation of electricity from renewable energy sources such as solar farms and wind turbines, there is a rush to secure suitable sites which meet the requirements of the national grid, planners and the weather. Owners of these valuable locations have a lot to consider. They can either...More