Course Details

This session is for tax advisers who have farmers and smallholders as clients, who want to be able to give advice on the capital tax liabilities on farming businesses.

 

Jeremy Roff will cover the following topics during this webinar:

  • Overview of business property relief and agricultural property relief
  • The farmhouse
  • Business structures
  • What is farming?
  • Autumn 2024 Budget changes

 

As a result of attending this session delegates will have an understanding of the capital tax burdens facing farmers.

 

This session will be of particular interest to Tax advisers with farming and smallholding clients.

 

Course Level: Intermediate

CPD Course Speaker

J N Roff & Co

Jeremy Roff

Jeremy Roff attended the Institute of Chartered Accountants In England and Wales and the Institute of Taxation.

After completing his articles with a small firm in Hull Jeremy decided to specialise in tax on qualification. Jeremy did corporate tax work in the early 1980s, switching to personal tax. He then became a partner in October 1988 at the age of 29 in Coopers & Lybrand / PricewaterhouseCoopers.

Jeremy acted as a private client partner from 1988 to 1999 in Leeds, then in Manchester from 1999 to 2003 (also helping out in Birmingham in the last year). Additional roles within PwC were as follows:

• member then leader of national trust technical group
• leader of the private client network nationally
• business team leader for private client/middle market tax work in the North
• chief operations officer National Markets Tax
• member of knowledge management central team
• member of international team on independence issues
• national personal tax operations leader
• CEO personal financial planning Consequently, Jeremy has gained management and IT expertise as well as tax expertise in his various management roles. The role of COO just post the merger of Coopers & Lybrand and Price Waterhouse resulted in Jeremy being involved various HR and operational issues as the two firms’ systems were put together.

Jeremy took a career break after leaving PwC in 2003 and became a smallholder. Farmers in the area asked Jeremy to do their accounts and tax, as well as give them advice, and Jeremy has done this as a sole practitioner from 2009 to date.