In Messrs Elliot Balnakeil v HMRC [2021] TC08143, the First Tier Tribunal (FTT) found that farmhouse and bothy renovation costs were capital in nature and not allowable deductions for Income Tax purposes.
SME Tax News
HMRC have published guidance on when taxpayers may need to amend their tax returns in respect of the Self-Employment Income Support Scheme (SEISS) grants.
Hello,
We have a new version of our freeview reorganisations and reconstructions index out this week. This now contains a planner which aims to help you decide what you want to do and how to do it. We can then direct you to the right guides and tools to complete the job. Of course, if it’s too much for you then contact our sister service, Virtual Tax Partner support.
In Keith Murphy v HMRC [2021] UKUT152, the Upper Tribunal (UT) treated the costs of an employment claim settled by the employer as non-taxable. They were not earnings derived from the taxpayers’ employment, they were necessary costs of making the claim. This decision was overturned upon appeal to the Court of Appeal.
Horse B & B, Campervan park-up, occaisional camping. Stop-off for the night or for water etc is you are doing the TET. Book by phone, in advance.
Location:
Castle Lee, Ryall, Dorset DT6 6EN
Sleeping Accommodation:
- We can offer tent(s).
Other buildings & facilities
- Stable & small field
- Drawing room & art gallery (for chilling out in if its very wet)
- A covered 'kitchen area' with a cool box
Facilities:
- Flushing toilet
- Mains tap water & a hose pipe (if you need to wash off bikes/dogs/humans etc)
- Buckets to wash up in
- Electricity (at the workshops but not in tents)
- Fast speed internet
- Fire basket & logs
- Hay bales for seating
- Hammocks down in the woods when the weather is clear.
Important details:
- This is a rural setting with very basic facilities.
- We are quite high up bring warm clothes if its windy.
- Do not expect a fitted kitchen, fridge, sink or tiled bathroom or shower.
- Bring your own: bedding, food and camping stove, crockery and cutlery, Eco products for washing, towels, hammocks if you need more and want to' hang out' in the woods.
- Feel free to rig up your own solar shower from one of the stable roofs.
- Only use Eco products for washing please.
- Bring wellies and waterproofs in case its wet.
- Unfortunately, no parties or amplified music (we do not want to upset the birds or deer, or neighbours below).
- There are currently no horses on the land so you are free to roam.
About the land
- It's a beautiful and chilled out place with amazing 180 degree views of the Marshwood Vale and hills of Lewesdon, Pilsdon, Marshwood, Coney's Castle and Lambert's Castle. Its great for all ages.
- You can explore the woods: there are 5 acres of land.
- The park-up/camping area is at the top, it's on on a flat area above and below the worshop buildings, the rest of the land descends down towards to Marshwood Vale, this means that hilly coming back up so it would be challenging for people who have walking difficulties.
About the Stable Drawing Room & Gallery
- There is in a block of workshops and former stables, one of which contains our Pop-up Gallery and Drawing Room. It is furnished with art and is available to you as a chill-out area. We do not allow dogs on the sofas.
Special notes
Children
- Children require supervision as there are boggy areas and a small pond and lots of holes to fall into.
Dogs
- Well behaved dogs are welcome. If there is the remotest chance that your dog is likely to go hunting then the chances are that it will be off! It must be kept on a lead at all times. If your dog is muddy you must wash it down and dry it before it comes into any accommodation.
- There are various holes in the woods and dogs have been known to fall in.
The Badgers
- At the end of wood is an active badger set. We must not disturb them. You can watch from a suitable distance away from them at dusk, but they are quite secretive and like any wild animal they may be aggressive if you get close. Do not let children climb on the sets and keep dogs under control.
Parking
- There is room for three cars and more cars can park in the field if they have 4 wheel drive.
COVID-19
- We would appreciate it if you can do a self-test before you arrive.
Nearby
- Above the property is Hardown Hill which is lovely.
- There are excellent walks all around: its good for walking, mountainbiking, off-road motorcycling etc.
- It is quite close to the Jurassic Coast and the nearest beaches are Seatown and Charmouth. Paddleboard hire, guiding and lessons are available.
- Local market at Bridport.
- 'Farm' shop in Morcambelake and stores in Chideock
- Local pubs: you should always phone to see if they are actually open.
Contact details and pricing:
Please use this form to contacts us and we can give you a quote: contact us
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Hello,
Now that the Finance Act has become law, we are able to bring you some more detailed tax updates. This week we have our ever-popular 'Employer's What's On' for 2021-22.