Welcome


There is one very central theme to our Winter newsletter, being the preservation of cashflow through these difficult months. With indications from most sectors that profits for 2012/13 will almost certainly be down, we are working closely with clients to identify what that means for their tax positions, including making specific changes to their businesses to minimise tax bills and reclaiming overpaid tax from HMRC wherever possible to help cashflow.


Elsewhere, articles on the importance of wills and also succession planning aim to build on many people’s New Year’s resolutions to get these matters in order. With snow outside on the ground at the time of writing, we are still hopeful for a successful (and drier!) 2013 year to come.


Contents


Dairy downturn – the proof is now out there Get your wills up to date! Achieving tax relief when constructing a new building Client Case Study – Bapton Manor Farm Limited Successful succession – is your plan up to date? Is a review of your business structure overdue? Ensure life cover payouts go to your loved ones rather than HMRC Timely Capital Gains Tax planning Farmers need to stay alive to the Renewable Energy options New Capital Allowance rules open an opportunity to save tax Child benefit – children are taxing Need more cash?


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