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Guidance notesShowing the 8 latest of 8. Show all.   GN20-11 Notes on IHT Agricultural Property Relief for farmhousesThis Guidance Note is a layman's guide to what conditions have to be satisfied to gain inheritance tax agricultural property relief on farmhouses, including a number of common problems frequently seen by the CLA's tax department when dealing with... [Professional Advice/Guidance notes] - [18 September 2011] GN09-11 Capital Gains Tax: average land values in 1982Many members will need a handy reference to land values on or around April 1982 to help with tax planning. While this guidance note provides that, it is particularly important to note that this guidance note carries no weight in discussions with the... [Professional Advice/Guidance notes] - [10 June 2011]  GN46-03: Cowboy rating advisersCLA warns of 'Cowboys' offering rating advice [Professional Advice/Guidance notes] - [28 November 2003] GN42-03: Stamp duty land tax (SDLT)A simple introduction to the new Stamp Duty Land Tax. [Professional Advice/Guidance notes] - [5 November 2003] Advice on how the valuation office decides whether stables should be liable for council tax or non domestic rates.Do you own stables? The financial consequences of them being subject to Non Domestic Rates rather than Council Tax can be significant. CLA Guidance Note GN17-03 explains how the Valuation Office decides which it should be and what you can do about... [Professional Advice/Guidance notes] - [15 April 2003] GN16-03: When can you use red diesel? Do you need to register as a dealer in controlled oil (RDCO)?Advice on the vehicles in which red diesel can be used and for what purposes. The Guidance Note also explains when a supplier of red diesel needs to register with HM Customs and Excise. [Professional Advice/Guidance notes] - [7 April 2003] Gn41-02: Farm Diversification and ratesFor a variety of reasons, from foot-and-mouth disease to Government policy, more farmers than ever are looking to farm diversification for at least part of their incomes. What of the rating implications of diversification and various related... [Professional Advice/Guidance notes] - [17 December 2002] GN11-02: Climate Change Levy as it affects rural businessesClimate Change levy is a key part of the Government's climate change programme. Unlike other EU states, the UK has imposed the levy only on business use of energy. The levy raised is recycled through reductions in employer's National Insurance... [Professional Advice/Guidance notes] - [16 December 2002] |
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