Agricultural Lore - Summer Edition 2021
What a difference a year makes! With the success of the COVID vaccination programme we are now contemplating removal of almost all restrictions and it is heart-warming to see Cereals take place and a good number of agricultural shows going ahead this summer.
In this edition of Agricultural Lore we cover topics which range from the tax treatment of Lump Sum Exit Scheme payments and explaining the new Sustainable Farming Incentive Scheme to the new Breathing Space Moratorium regulations, which have recently come into force. We also consider the consequences of a new patents case, changes to the right to rent scheme and much more.