In this Issue Issue 55 December 2024 Issue 55 includes: Health and safety obligations and succession planning at [1.53] R and D and habitat banking at [2.38A] Solar panels on farm building — new DEFRA funding IFP at [2.39] Improving Farm Productivity (IFP) grants at [2.60] Probate: the valuation of farm junk, deadstock and chattels at [3.75] AHA tenancies: notice to quit, dilapidations and compensation at [4.8] AHA tenancies: buildings on departure at [4.39] Capital allowances, the slurry pit, the silage clamp and the solar panel on farm buildings at [5.28] Furnished holiday accommodation: relief for losses at [5.66] Capital Allowance and FHA at [5.68A] Disadvantages at [6.33] Furnished holiday accommodation at [7.62A] The business at [7366F] Chargeable transfers at [8.5] Business or interest in a business at [8.32] The exclusion of investment businesses at [8.33] VAT treatment of income from carbon credits and ELMs at [9.58] VAT and solar panels on farm buildings at [9.58a] VAT on farm food with focus on confectionary at [9.140L] The amount of SDLT chargeable: The General Rule at [10.32] Woodlands and successful mixed rate SDLT case Guerlain-Desai at [13.38] Woodland investor and wind turbines at[13.42] Lifetime gifts of agricultural property at [15.17] Permitted Development Rights at [17.11] Natural capital accounting and the wind farm at[17.12] The significance of trading: Stolkin at [17.34] The importance of understanding when a farming partnership ceases: Lane at [17.36] Time limits at[19.69] Land for immediate development: tax implications of incorporating the business at [20.163].