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It was announced last week that the Government plans to extend the period over which farmers can average their profits for income tax purposes. From April 2016, farmers will be able to average their profits over 5 years, as opposed to the current 2 years.
What are the key changes to CDM 2015 and how will this impact private sector housebuilders?
In its drive to reduce the burden of the Civil Justice budget on the Exchequer, the Government has made it clear it will search for further cost efficiencies in the management of the Courts on the one hand and on the other, will look to those who use the Courts to make an increased contribution through the fees that have to be paid for Court proceedings.