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CHRIS HART and MARTIN SHEARD, vice-chairman and chairman of the taxation policy panel of the Royal Institution of Chartered Surveyors, comment further on the replies to a recent Readers' Forum query concerning agricultural tenancies

MATTHEW HUTTON MA (Oxon), FTII, AIIT, TEP, Chartered Tax Adviser and Farmer, investigates the impact of the tax régime on agricultural tenancies

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READERS' FORUM premium icon

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Readers’ forum: How is a property sale taxed under the flat rate scheme? Readers’ forum: More than just a repair? Readers’ forum: For better or worse Readers’ forum: Wise after the event New queries: 5 November 2026

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NEWS

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New allowance for pensioners on new state pension and interest and property rates raised Outstanding high income child benefit errors Heightened scrutiny of billionaires planned by HMRC Profit and loss reporting for small companies paused Deadline dates for November 2026

DEADLINE DATES

Deadline dates for November 2026

CASES

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Lack of alternative evidence to support input tax Taxpayer allegations of bias bound to fail Taxpayer unable to prove trading purpose Fact that English was not first language was no excuse Substation had a self-standing commercial function

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Land & property

Deadline dates for November 2026