Agriculture SPRING/ Newsletter SUMMER · She is also a Xero-certified advisor and helps clients...

Agriculture NewsletterSPRING/

SUMMER 2019

Welcome to ThorneWidgery

Kevin [email protected]

Kevin is a Director with TW and has more than 30 years’ experience, providing financial business advice to companies and individual clients, mainly working in the Agricultural, Charity and Education sectors. Kevin aims to see his clients prosper through maximising their tax benefits, strong financial planning and making the most of business opportunities.

Wendy Pullen

Wendy started her accountancy career back in 1989 and her very first accounts preparation job was for a farming client. Having successfully passed her AAT and ACCA examinations, she went on to specialise in the agri-sector. Wendy joined TW in April 2014 and, as one of our Accounts Seniors, she specialises in helping all types of farming clients including poultry, dairy, arable and fruit.

Steve Goodwin

Steve is the newest member of the TW agricultural team and joins us as a data analyst. His background is steeped in farming and, as a third generation farmer, he brings with him a first-hand understanding of the challenges and opportunities that our agri-clients face. Steven graduated from Nottingham University with a degree in Agriculture and gained a Post Graduate Certificate from Harper Adams.

Charlotte Toon

Charlotte joined TW in 2015 after five years at Santander. Having successfully passed Level 4 AAT, Charlotte has commenced her ACCA studies. She deals mainly with agricultural clients, helping them to prepare their accounts and VAT. She is also a Xero-certified advisor and helps clients understand the benefits of cloud-based accounting, particularly supporting those businesses which need to prepare for Making Tax Digital in April 2019.

Vanda Williams [email protected]

Vanda has been with TW for over 30 years and has acquired a great deal of knowledge during her time heading up the Tax Department. Being an expert on trust and estate matters, Vanda gives respected advice on often complex personal financial affairs and is a trusted source of advice for many of our long standing clients.

Paul Turner [email protected]

Paul is our in-house Truly Independent Financial Advisor and hold a BA (Hons) DipIP PFA qualification. He has been with TW for 3 years and brings with him a wealth of knowledge and experience spanning over 25 years. He advises both personal and corporate clients on matters such as pensions, life assurance, investments, Inheritance Tax planning as well as business and shareholder protection.

Sarah Jenkins

Sarah joined TW in 2010 after moving from the banking sector and is both AAT and ACCA qualified. As Agricultural Client Manager she uses her farming background to look after a number of agricultural clients and is also involved in audits in both the charity and corporate sectors.

Welcome to Thorne Widgerythornewidgery.co.uk02 GWelcome to Thorne Widgery

thornewidgery.co.uk 03

Contact Us01432 276 393 [email protected]

Welcome to the latest edition of the Thorne Widgery Agriculture newsletter, featuring articles designed to keep you up to date on key issues and developments affecting the sector.

Our latest edition includes a look at BPS payments which, the Government has said, will continue to operate even if the UK leaves the EU without a deal.

We also feature news of Arla’s latest profits and how this will affect dairy farmers, as well as news that solar panels appear to be underperforming financially and research that suggests rural areas could once again be left behind by the latest broadband technology.

We look at a new study which reveals growing public concerns over chlorinated chicken, how new technology could influence the future of food, the latest on BPS payments and new figures which reveal an increase in farm input costs.

We also have a round-up of the latest issues affecting pensions, recent changes to payroll procedures and proposals that could toughen the rules on employment status

In this edition, as part of our regular series of features, we have an interview with Hereford farmer, Charlie Manning, who reveals why his family business has been successfully exporting potatoes to Ireland, as well as the challenge of producing the perfect spud for the chip industry.

We hope you find the newsletter interesting and informative. If you have any queries about any of the topics covered, or any other aspect of your business, please contact us.

Front page image – Charlie Manning

Meet the TW Agriculture team...

Contents04-05 BPS window now open / Payroll changes / Post-Brexit meat06-07 Employment status - What’s in a name?08-09 Charlie has reason to feel chipper10-11 Solar panels ‘underperform’ / Arla’s annual profit12-13 Rural roaming / The future of food14-15 Delinking BPS profits / Increased farm costs/ UK Pensions__

BPS window now openthornewidgery.co.uk04 Payroll changes / Post-brexit meat


BPS window now open

If applicable, farmers may also need to state what Environmental Focus Areas (EFAs) they have and declare any non-agricultural land on their holding that is part of a Rural Development Programme for England (RDPE) scheme.

Young and new farmers must fill in a separate application to apply for new entitlements and provide evidence that they meet the definition of a farmer, young or new farmer status.

Finally, farmers using the online system should be aware that the system will accept zero values. If not checked, this can reduce the value of the claim or cause it to be rejected.

If farmers are using an area of common land for grazing, they must declare all of their rights in their application form, even if they choose not to claim payment for them.

Applications for the 2019 Basic Payment Scheme (BPS) are now open, and the scheme will continue to operate even if the UK leaves the European Union with no deal.

Farmers can apply online using the Rural Payments Service (RPS) or on paper using a BP5 application form. Those who did the latter last year will have received a BPS 2019 application pack, which includes this form. However, most applicants will find applying online quicker and easier. The deadline for receipt of all applications is 15 May 2019.

When applying, farmers must declare all the agricultural land parcels and areas on their holding as well as the ‘land use’ and any non-agricultural features they cannot claim for.

In addition, they must state what eligible land they are using with their entitlements, and how many entitlements they want to use to claim for payment, which can be either sterling or euros, depending on their preference.


Payroll changes may trip up unwary employersFarmers and rural business owners are being reminded to take sufficient steps to ensure they are not caught out by the latest changes to payroll legislation, which came into force on the 6 April 2019.

The changes to the legislation have been introduced in a bid to improve the transparency around workers’ pay and how it is calculated by employers.

The move is part of a wider initiative by HMRC, to crack down on National Minimum Wage (NMW) payroll failings and auto-enrolment pension contribution errors.

In particular, it aims to shine a spotlight on bosses who wrongly define workers as ‘self-employed’.

The new legislation will require employers to provide payslips to all workers, not just employees.

Crucially, payslips will need to be fully itemised, with a clear breakdown of hours where the pay varies by the amount of time worked.

The HMRC guidance allows these hours to be shown either as a single total of all such hours in the pay period, or alternatively broken down into separate figures for different

types of work or different rates of pay. However, it should be clear in which pay period these hours were worked.

Payslips can be provided as printed or written documents or submitted to the employee electronically, providing it is received on or before their payday.

Many employers may need to completely revise their current payroll processes to ensure they comply with the new rules.

For more information on the new rules relating to payroll and itemised payslips, please contact us.

Survey highlights concern about imported meat post-BrexitA survey, conducted by YouGov, has revealed that the introduction of chlorine-washed chicken and hormone-treated beef, which could be allowed if food safety standards are relaxed post-Brexit, could reduce the demand for domestic meat.

According to the study of 1,000 Britons, more than half said they would have no issue buying meat that had been produced in this way, with more than 80 per cent saying it would change their shopping habits.

Only 28 per cent of poultry meat buyers said they would continue

to buy the same amount of the meat if it was treated, while 29 per cent of shoppers said they would still eat as much beef.

Of those asked, 83 per cent said they would also examine labelling more thoroughly and three-quarters of shoppers would study production methods more closely.

David Swales, AHDB Head of Strategic Insight, said: “There is an argument that given clear labelling these products would offer consumers more choice.

“But the research suggests there is a danger that rather than try to fathom the labels, shoppers may lose confidence in the whole category.”

Chlorine-treated chicken and hormone-laced beef are often produced at a reduced cost that is often passed on to the consumer, which could put home-produced meat at a disadvantage.

“As a key driver of shopper behaviour, there may be calls for these practices to be introduced in the UK to allow farmers to compete on a level playing field,” David added.


Farmers must declare all the agricultural land parcels and areas on their holding

Employment status – what’s in a name?Recent media headlines regarding the so-called ‘gig economy’ have thrown the issue of employment status into the spotlight.

There are three main categories of employment status:

• Employee

• Worker

• Self-employed

But what is the difference and why have the lines apparently become so blurred in recent years?

EmployeesEmployees have a contract of employment and carry out the work personally. A contract states their terms such as pay, annual leave and working hours.

An employee’s rights include:

• Written statement of employment

• Itemised pay slip

• The right to be paid the National Minimum Wage or National Living Wage

• Holiday pay, maternity/paternity pay, statutory sick pay

• The right to request flexible working hours

• The right not to be discriminated against

• Right to claim redundancy after being with employer for two years

WorkersThe title of ‘worker’ can be confusing and, in many regards, a person’s rights are similar to that of an employee. For example, a worker will also work according to the terms of a contract of employment and will usually carry out the work personally. However some workers may have a limited right to deputise the work to another, as is the case with sub-contractors.

Workers are entitled to certain employment rights including:

• National Minimum Wage/National Living Wage

• Holiday pay

• Protection against unlawful discrimination

• Protection against being treated less favourably if they work part-time

Self-employed IndividualsSelf-employed individuals typically run their own business. Because those who are self-employed typically contract out their services, they are not paid through PAYE.

This means they have far less employment rights than an employee or worker. However, a self-employed individual still has some rights including:

Employment statusthornewidgery.co.uk06 Employment status


• Protection of their health and safety when on a client’s premises

• Certain protection against some discrimination

• Their rights and responsibilities will be set out in the contract they have with their client

• Not generally entitled to holiday pay

To further confuse matters, certain individuals can be self-employed for tax purposes but then are classed as a worker or an employee for employment rights.

Failing to categorise individuals correctly as either employees, workers or self-employed persons could be costly. Many business owners have found themselves in front of an employment tribunal for wrongly classifying employees or workers as ‘self-employed’ individuals.

Following the Taylor Review which investigated the rights of so-called ‘gig workers’, the Government has published the ‘Good Work Plan’ which includes:

• Enforcing vulnerable workers’ holiday and sick pay for the first time

• A list of day-one rights including holiday and sick pay entitlements and a new right to a payslip for all workers, including casual and zero-hour workers

• A right for all workers, not just zero-hour and agency, to request a more stable contract, providing more financial security for those on flexible contracts

However, the Government has not yet committed to any timelines for these proposals and has yet to present draft legislation for consultation.

At Thorne Widgery, we are able to help our farming and rural business clients with a wide range of HR matters. To find out how we can support your business please contact the office on 01432 276393 or email [email protected] and we will arrange for the right specialist to be in touch with you.



Charlie has reason to feel chipperthornewidgery.co.uk 09Charlie has reason to feel chipper

thornewidgery.co.uk08

Charlie has reason to feel chipper about the future of farmingFor Hereford farmer, Charlie Manning, potatoes are anything but the ‘humble’ spud.

As the fifth generation of a farming family which trades as J Manning and Son – named after his great-grandfather, Jack – Charlie understands the unpredictable nature of the potato crop more than most.

His business farms 180 acres of potatoes, along with combinable crops of wheat, oilseed rape and peas. On the remaining acres of land which cannot be ploughed due to the presence of an ancient monument, he grazes Hereford cattle.

Charlie’s core business focuses on premium quality chipping potatoes, which are supplied direct to fish and chip shops around the region.

Chances are, if you’ve visited a chippy within a 30 mile radius of Hereford, it’s highly likely that you’ve sampled Charlie’s produce.

J Manning and Son also supply to wholesalers including, rather ironically, merchants in Ireland. If this seems like the proverbial ‘coals to Newcastle’ scenario, you’d be right but, as Charlie explains, the reason is due to our favourable climate and growing conditions.

“Very often Ireland is just too wet to produce a good chipping potato,” he explained. “If they are lucky they will have one good season in five, but the rest of the time they need to import to supplement their own crops.

The perfect constituents of a good chipping potato include the correct dry matter and frying without changing colour.

“At one time, Maris Piper was renowned for being the perfect spud for chipping. It ruled the market for 30 or 40 years,” said Charlie. “Now, it’s had its day. As market expectations have risen, it has been replaced by around ten different varieties.

A dark chip is not only undesirable aesthetically but it’s is also not good for your health, so we need to test our crop regularly by test frying each batch.

Storage, according to Charlie, is key as potatoes can only be supplied directly off the field from July through to October, with produce supplied out of storage for the remainder of the year.

“It all comes down to temperature,” he explained. “Whilst most vegetable crops can be successfully cold stored, chipping potatoes need to be kept warmer – ideally at around 7 degrees Celsius – to prevent fry colour deterioration.

At the Manning family farm, samples are regularly tested to ensure quality control and the high specifications expected by the industry. Their facilities include both dry matter, frying and ‘rumble’ testing, to ensure they meet commercial peeling standards.

Like most farm crops, price fluctuations greatly affect the potato market and the profitability of businesses like J Manning & Son.

“Last year, potatoes were fetching just £100 a tonne at times, although this turned in our favour towards the end of 2018, when the weather had a detrimental impact on yield,” said Charlie.

“This year, things are looking much better and we’re averaging £350 a tonne but it goes to show just how widely prices can vary in our particular sector.”

Good business planning ensures that the peaks and troughs of the farm’s finances are anticipated and properly prepared for.

In this respect, the Manning family’s relationship with Thorne Widgery is crucial. “It’s not just about sorting out the end of year accounts, although they do this very well,” said Charlie.

I know a lot of farmers are reticent about online accounting but for our business it’s been fantastic

“It’s the added value they bring to our business. They’re very clued up and Kevin will always provide us with food for thought when it comes to business planning – whether it’s the best way of using up our annual investment allowance or clever tax planning ideas.

“TW also introduced me to digital accounting. I know a lot of farmers are reticent about online accounting but for our business it’s been fantastic and I’m a huge fan of the Xero software package.

“It certainly beats the old version of Sage that Dad used back in the day, when he did the books. I’ve found Xero really easy to use and because I do all my own VAT returns, it also means I’m all ready for HMRC’s Making Tax Digital rules.

“It helps that my farm is in an area which has good broadband connectivity. I use my iPad or an app on my phone to instantly download any notifications and I can see instantly, in real time, all financial transactions relating to the business.

“TW helped me initially with some training but to be honest the software is so intuitive that it’s now second nature. I’m even able to run payroll and PAYE options myself and I like the fact that, as my accountants, TW can access the files and get to work with sorting out my accounts remotely.

“That said, the personal touch is still just a phone call away if ever I need help from Kevin and the team.”

Like most farmers, Charlie is keeping a watchful eye on EU negotiations although he admits that his particular sector is probably more resilient than most when it comes to Brexit.

“I think there will be some winners and losers but I expect the market to level out. There could be restrictions on exports, so our trade with Ireland may potentially be affected but, then again, as a nation we import a lot of potatoes from Holland and Belgium, particularly for the oven chip market, so if there are any trade restrictions affecting these EU suppliers, UK farmers could benefit.

“Overall, I don’t believe the potato industry – and in particular the chipping sector – will be affected massively. In this country, chips are a staple food and whatever happens, there will always be a demand for the great British chip!”



TW helped me initially with some training but to be honest the software is so intuitive that it’s now second nature

Benefit from Arla’s annual profitthornewidgery.co.uk 11

Solar panels ‘underperform’ financially, according to new researchIn recent years a number of farms and rural estates have sought to supplement their income with the installation of solar photovoltaic (PV) panels, but a new study has suggested that they may not be as effective as once thought.

According to inspectors at energy consultancy Roadnight Taylor the technology is currently under-performing for a number of landowners for a wide range of reasons, including physical faults, incorrect metering or tariff agreements.

They said that they were shocked at the high number of solar panel projects that were performing poorly financially or carrying more costs than they should.

Its Chief executive, Hugh Taylor said: “We haven’t done a single review yet where we have not found some low-hanging fruit and earned our clients far quicker paybacks than they would normally seek.”

A typical payback period for fixing under-performance in existing PV schemes is one to three years, compared to six or more years for investment in new schemes.

“Often, the company that installed the system originally is paid to come back and carry out an annual inspection,” explained Mr Taylor.

“But if they installed it incorrectly to start with, they are unlikely to have the expertise to fix it – and there is no incentive for them to highlight their mistakes. Landowners are paying installers to mark their own homework, again and again.”

The company says that in one instance a landowner was paying the original installer £1,000 each year to inspect their panels, but subsequent enquiries found that the project had underperformed by thousands of pounds for each of the years since its installation.

As well as physical faults, other reasons for financial under-performance include uncompetitive tariffs, inappropriate metering and monitoring, and unsuitable insurance.

“Often solar insurance will have been invalidated for one reason or another – or it could be inappropriately expensive. So, it’s always worth having an independent expert check this at the same time,” Hugh Taylor added.

Owners of large solar panel projects have also been warned about a potentially large business rates bill that they may be unaware that they have to pay. It is thought that around 20,000 projects are still yet to be assessed by the Valuation Office Agency.

They said that they were shocked at the high number of solar panel projects that were performing poorly financially

Solar panels ‘underperform’thornewidgery.co.uk10


Dairy farmers to benefit from Arla’s annual profit

Arla also revealed plans to invest £300,000 on general upgrades at its site in Settle, which produces ultra-high temperature processing (UHT) milk for UK retailers. The business currently provides products for export to China, the Middle East and the Falklands.

The group is owned by 11,200 dairy farmers in the UK, Denmark, Sweden, Germany, Belgium, Luxembourg and the Netherlands.

The UK is Arla’s largest market, and the group saw revenue top £2 billion here for the first time in 2018, rising by 3.3 per cent to hit £2.01 billion, compared with £1.94 billion the previous year. However, Arla also flagged “major challenges”, such as volatility in the global milk market and ongoing uncertainty brought about by Brexit.

Dairy giant Arla, which owns Cravendale and Anchor amongst other brands, has announced that all £252 million of its annual profit will be distributed to dairy farmers following last summer’s drought across Europe.

The co-operative normally pays a percentage of its profit to farmers, but its Chairman Jan Toft Norgaard has said that this year, they have an “exceptional opportunity” to help their colleagues without putting Arla at risk.

Arla has several sites across the UK, including bases in Devon, Leeds and Aylesbury and last year Arla Foods revealed plans to carry out significant investment at two sites in Yorkshire.

The business plans to invest £1.3 million at its site near Leeds, and part of this investment will be spent on upgrading milk production lines there. In recent years, Arla invested more than £5.5 million to improve the facilities at this site.

£252 million of its annual profit will be distributed to dairy farmers


Rural roamingthornewidgery.co.uk12

Rural areas could be left behind in rural roamingRecent research suggests that rural areas in the UK are at risk of being left behind in the race for 5G because of the lack of incentives for major mobile phone operators to invest in them.

Researchers from the University of Surrey have warned the Government that the spectrum sales run by telecoms regulator Ofcom are “not a viable approach” to rolling out connectivity and have already left out residents, transport corridors and businesses in rural areas.

The university argues that competition and public financing will not be enough to fill the coverage gaps found in previous mobile internet generations and urges the Government to avoid “repeating the mistakes of the past” with 5G.

Therefore, the report recommends scrapping “one size fits all” spectrum auctions and suggests splitting them into high and low-density areas. Moreover, it calls for further investment in 5G trials in rural areas where this is little commercial imperative for coverage.

Last year Ofcom launched a consultation into the poor coverage of rural areas in the UK and this year, it introduced tougher requirements for mobile operators bidding to provide services.

In addition, Birmingham, Wolverhampton and Coventry received funding last year to become the UK’s first ‘testbed’ for 5G services in a trial that is expected to attract businesses to the West Midlands region.

However, the University’s warning comes after the Government scrapped a plan to boost mobile phone coverage on the Trans Pennine route earlier this year, as it was too costly.

Even though the project, which was expected to cost £11 million, was included in last year’s Autumn Budget, the cost ballooned to £25 million and was deemed to not be value for money.

The future of foodThe National Farmers Union (NFU) has produced a report entitled The Future of Food 2040, which paints a picture of farmers using the latest technology and adapting the way they run their business to reflect consumers’ tastes.

For example, the NFU predicts that there will be ‘vertical farms’ of salads, fruit and vegetables and less meat production to reflect the decline in meat consumption, while what livestock exists will be protected by ‘virtual fencing’.

As one of the report’s authors commented, there needs to be a debate about food and how we produce it. She added that the report is a reminder to the Government to make domestic food production a strategic policy in all policy making.

As the NFU spokeswoman said, while some of the predictions may seem far-fetched, others are in their infancy, with technologies currently being developed that can care for crops on a plant-by-plant basis and this will be commonplace by 2040.

According to the report, the global revenue for agricultural robotics is estimated to grow from $3bn in 2015 to $73.9bn in 2024, with driverless electric tractors, remote sensors and harvesting robotics potentially able to replace manual jobs and create greater efficiencies.

Meanwhile, in the field of crop science, it says the use of biotechnology in food production will be “ubiquitous” in 20 years, particularly through genome editing to breed plants with enhanced disease resistance, stress tolerance, improved feed conversion rates and better nutritional content.

In addition, the report predicts the rise of the ‘health agenda’, as well as greater demand for more diverse diets. This could mean that in-vitro meat and insect protein may well grow in popularity, depending on advances to make these protein sources more palatable to consumers.


The future of foodthornewidgery.co.uk 13

Ofcom are not a viable approach to rolling out connectivity


NFU predicts that there will be ‘vertical farms’ of salads, fruit and vegetables and less meat production

Fuel, feed and fertiliser prices drive up farm costs

No sector avoided the price increases with dairy experiencing 11.26 per cent inflation, livestock farming, 10.21 per cent, and broad acre arable, 7.45 per cent.

The increases are at odds with the general rates of inflation within the UK which have held on or around 2.4 per cent for some time.

Jon Duffy, AF Group CEO said: “With under five months to go until the exit date, this lack of certainty alongside broader global trade tensions between the US and China is likely to continue to create price volatility.

The latest AF AgInflation report has identified a 7.8 per cent increase in farm input costs in the twelve months between September 2017 and September 2018.

This significant rise in farm costs was primarily driven by the prices of fuel, feed and fertiliser, which increased 17.4 per cent, 16.1 per cent and 15.8 per cent respectively.

The report, produced by agricultural buyers AF Group, was the third in a row to find record inflation in farm costs, as the industry adapts to tougher conditions.

“We as an industry have little influence on the eventual outcome, however, we would encourage farmers to look at controlling as many of these costs as possible through good risk management strategies.”

The AgInflation Index is a weighted average of 130 cost items using data from the AF buying office, which spends more than £270 million a year in order to source 10 per cent of the UK’s farm inputs on behalf of its members.

Increased farm costs / UK Pensionsthornewidgery.co.uk 15

Could delinking BPS payments help farm profits?The Government’s has proposed new measures to allow delinking and consolidation of Basic Payment Scheme (BPS) payments into a lump sum, as part of its new agricultural policy in England and Wales.

Delinking would break the link between the subsidy payments and the amount of land owned by the person applying.

This would mean that farmers would continue to receive payments regardless of production levels, land area or if they decide to stop farming altogether.

Under these rules, how much an individual receives would depend on a reference period, and the payments would taper to zero at a fixed end point.

According to the Government, this would offer farming communities “greater flexibility” during the Brexit transition phase, which should help farmers adjust to the removal of Direct Payments in future.

Contained within Defra’s ‘Health and Harmony’ consultation the new option to delink payments have since been published in the Agriculture Bill, which is currently going through Parliament.

The Government has said that the system will promote land use decisions based on economic and business grounds rather than driven by the requirements of the support regime.

This move has been welcomed by the Tenant Farmers’ Association (TFA), who says the advantage of a lump sum payment would be to assist with retirement and restructuring.

TFA Farm Policy Adviser, Lynette Steel said: “For tenant farmers, particularly those on older, secure tenancies, a lump sum payment could unlock the possibility of a housing solution for future retirement or, coupled with a payment for a tenancy surrender, provide a more immediate move into retirement allowing their holding to be farmed either by a new entrant or another farmer looking to progress their business.”

Delinking BPS paymentsthornewidgery.co.uk14

UK pensions tax relief could be fairer, warns OECD

The OECD said that under the current arrangements – where members get tax relief by making their contributions before their pay is taxed – there was a “wide gap” in the treatment of savers.

While there is no indication that the Government intends to introduce any of these suggestions, with careful planning savers can make more of their finances now.

Pensions tax relief in the UK would be fairer if it was changed to a flat rate or completely overhauled, according to the Organisation for Economic Co-operation and Development (OECD).

The OECD Pensions Outlook 2018, stated that a single 33 per cent rate of tax relief on contributions or a tax regime with a 50 per cent government matching contribution “would achieve a smoother overall tax advantage across income groups than the current tax regime”.

At Thorne Widgery, our in-house Truly Independent Financial Advisor, Paul Turner advises our farming clients on both personal and corporate financial matters such as pensions, life assurance, investments, Inheritance Tax planning as well as business and shareholder protection.

For a free, informal no obligation meeting please contact Paul on 01432 276393 or email [email protected]



The system will promote land use decisions based on economic and business grounds

Hereford2 Wyevale Business ParkWyevale Way, King’s AcreHereford, HR4 7BS T. 01432 276 393

Ludlow5 Parkway, Off Corve St, Ludlow SY8 2PG T. 01584 872 222

[email protected] thornewidgery.co.uk

The content of this newsletter is for general information only. It should not be relied on and action should not be taken without appropriate professional advice. Please contact us directly for guidance.

Disclaimer – The information contained in this newsletter should not be acted on without full professional advice on individual circumstances. Accordingly, no liability or responsibility for loss or damage can be accepted by Thorne Widgery Accountancy Ltd professionals, any authorised distributor, any contributors or the printers, as a result of any person or other body acting or refraining from acting on the published material. The editorial content should not be attributed to any business or organisations mentioned.

Copyright – The right of Thorne Widgery Accountancy Ltd to be identified as the authors of this newsletter has been asserted in accordance with the Copyright, Designs and Patents Act 1988, England. All rights are reserved. No part of this newsletter may be reproduced or transmitted in any form or by any means prior to written permission from Thorne Widgery Accountancy Ltd.

Agriculture SPRING/ Newsletter SUMMER · She is also a Xero-certified advisor and helps clients...

Documents

Transcript of Agriculture SPRING/ Newsletter SUMMER · She is also a Xero-certified advisor and helps clients...