david-allen.co.uk 3 Lucy Metcalf summarises the outcome of the Autumn Budget and the effect it has on businesses on pages 14 and 15. Finally, don’t forget to check out the ‘out and about’ and ‘dates for your diary’ pages. As always we share with you where we’ve been and what we’ve been involved in. There are lots more interesting articles and updates throughout our latest Connecting Agriculture newsletter, which I hope you will enjoy reading. From grant updates to payroll pointers you can rely on my team to keep you up-to- date in an ever-changing world of red tape and legislation. businesses who untants did so ntant did not offer vice* Contents 02 Welcome David Allen 04 The importance of a partnership agreement Michael Peile 06 Round up of 2017 Tom Benson 08 Hutton John Estate Client profile 10 The effect of diversification on tax reliefs Sue Winter 12 Disbursements versus recharges Julie Osborn 13 Grants for growth Sarah Priestley 14 The Autumn Budget Lucy Metcalf 16 Pre year-end tax planning service is a winner! Emma Miller 17 Avoid DIY probate pitfalls Trudi Dickinson 18 Blue Dial Farm, Blue Dial Caravan Park and the Moody Cow Client profile 20 Payroll pointers Vicki Benson 22 Capital allowances Craig Pollock 24 Is it time to switch ISAs? Ian Sneddon 26 Out and about Dates for your diary WINTER/SPRING 2018 *Statistics provided by Accountex Group As always we are only ever a phone call away, so give me a call on 01228 711888 with any questions you have or, if you’re passing, the kettle is always on, so stop by for a cuppa and a catch-up.