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From: "Howkins & Harrison Rural Team" <updates@email.howkinsandharrison.co.uk>
To: <bob@sarahharvey.com>
Subject: Discover the Latest in The Rural Review
Date: Mon, 22 Dec 2025 10:01:03 -0000
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The Digital View
<https://email.howkinsandharrison.co.uk/cr/AQi1nBYQ0YX1ARiM_4JhMMGdxQZQNjhRoa9DnHUEl9nhSGFiYN3UFYUPc4gm6vMlkTxM0Q>
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From all of us at Howkins & Harrison, we wish you a very Merry Christmas and
a Happy New Year!
As the year draws to a close, it’s a good moment to pause and reflect on
what has been another busy and eventful period across the rural sector. From
time spent out in the field to conversations at shows, meetings, and farm
visits, it’s been a pleasure to catch up with so many of you along the way.
It’s fair to say 2025 has presented its share of challenges. Ongoing weather
pressures, shifting markets and policy changes have all played a part in
shaping decision-making this year, requiring flexibility, resilience and
careful planning across the industry.
Throughout it all, our Rural & Professional teams have remained focused on
supporting clients with practical advice and forward-looking guidance. In
this end-of-year update, we’ve brought together a selection of useful
insights and updates, including a rural market overview, the latest on
capital grants and SFI, an AMC update, and guidance on APR and BPR changes,
including the valuation of machinery and livestock. You’ll also find details
of our office opening hours across the firm over the festive period.
As always, we hope you find this update helpful, and please do get in touch
if you’d like to discuss any of the topics in more detail.
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Market Update from Tim Howard
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After a cautious start to 2025 following the 2024 budget, market activity
slowed through the spring and summer as wider pressures took hold. However,
confidence has picked up in recent months, with increased land coming to
market and strong demand for good quality, versatile opportunities.
In our latest rural blog, Tim Howard shares his thoughts on what’s driving
the market, where demand is strongest, and what this means for those
considering selling or letting.
<https://email.howkinsandharrison.co.uk/c/AQi1nBYQ0YX1ARiM_4JhINeVlQ8owZ3FBhskIJHBl0x21ftg358JsjS960GsQArHABUnWg7IE81s>
Read the Market Update
Andrew Pinny talks about our involvement with the AMC – funding solutions
for farmers
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We’re pleased to share an update on our long-standing relationship with the
AMC, which has recently been strengthened with the appointment of Tayla Cave
as an AMC agent. This expands our coverage across Buckinghamshire,
Bedfordshire and Hertfordshire, further enhancing the support we can offer
farmers and landowners.
In this article, Andrew Pinny outlines how AMC funding can help rural
businesses navigate current economic pressures, invest for the long term and
plan with confidence for the future.
<https://email.howkinsandharrison.co.uk/c/AQi1nBYQ0YX1ARiM_4JhINiVlQ8owZ3FBmEl_Z9Ut74H5q74uYoAd6M_aqAvygkvoMoBmWkuTU0y>
Read the Article
APR & BPR Changes — Valuation of Machinery and Livestock by James Collier
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Recent changes to Agricultural Property Relief (APR) and Business Property
Relief (BPR) are set to significantly affect how farms and rural estates
plan for inheritance and succession. With reliefs now capped and greater
emphasis placed on the valuation of machinery and livestock, many estates
face increased exposure to Inheritance Tax.
In this article, James Collier explains what the changes mean in practice,
why accurate valuations matter more than ever, and how early planning can
help protect the next generation.
<https://email.howkinsandharrison.co.uk/c/AQi1nBYQ0YX1ARiM_4JhIO-VlQ8owZ3FBmZhPv9UtMTPSTAZOT-gSWaRYIeWksktvhjNTKZRVGCe>
APR & BPR Update
SFI and Capital Grants: An update from Pete Osborne
<https://i.emlfiles4.com/cmpimg/5/8/0/4/6/3/files/901709_defra.png>
DEFRA has made significant changes to the Sustainable Farming Incentive and
Capital Grants as part of a wider reset of ELM schemes, with funding
becoming more targeted, competitive and time-limited.
In this article, Pete Osborne outlines what’s changed, what to expect when
schemes reopen in 2026, and why early preparation will be key for those
hoping to secure funding.
<https://email.howkinsandharrison.co.uk/c/AQi1nBYQ0YX1ARiM_4JhIPCVlQ8owZ3FBh9y0L3QRMpN6EpVcrT9-QqOrSG7GUWruaz_m25J_TP7>
Read the Article
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Our administration offices will be closed from Tuesday 24th December to
Thursday 1st January, reopening on Friday 2nd January 2026, when we will be
open as normal.
Our residential sales & lettings offices will be open on Monday 29th and
Tuesday 30th December from 10:00am – 4:00pm.
For residential lettings tenants and landlords, our out-of-hours emergency
repairs can be reached by calling 01788 222136 or by email:
emergencyrepairs@howkinsandharrison.co.uk
From all of us at Howkins & Harrison, we wish you a very Merry Christmas and
a Happy New Year! We hope the festive season brings you joy, rest, and
plenty of cheer.
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<!-- STACK COLUMN : END --><!--[if mso]></td><td align=3D"left" =
valign=3D"top" style=3D"width:320px;" width=3D"320" =
class=3D"column"><![endif]--><!-- STACK COLUMN : BEGIN --><div =
class=3D"stack-column stack-column-width" style=3D"display: =
inline-block;vertical-align: top;max-width: 50%;min-width: 100%;width: =
50%"><table cellspacing=3D"0" cellpadding=3D"0" border=3D"0" =
width=3D"100%" style=3D"table-layout: auto;" =
role=3D"presentation"><tbody><tr><td dir=3D"ltr" class=3D"col-inner =
ee_dropzone" align=3D"left" style=3D"font-family: 'Open Sans', Arial, =
sans-serif;border-width: 0;padding: 0"><table cellpadding=3D"0" =
cellspacing=3D"0" class=3D"col-font-reset ee_element ee_textelement" =
width=3D"100%" ee-type=3D"element" style=3D"font-size: 14px;text-align: =
left;min-width: 100%;table-layout: auto" =
role=3D"presentation"><tbody><tr><td valign=3D"top" align=3D"right" =
class=3D"element-pad element-bord" style=3D"font-family: 'Open Sans', =
Arial, sans-serif;padding: 10px;border-width: 0;padding-top: =
10px;padding-right: 10px;padding-bottom: 0px;padding-left: 10px"><div =
class=3D"ee_editable" style=3D"color: #1a365d;font-size: =
14px;line-height: 25.2px"><p style=3D"word-wrap: break-word;word-break: =
break-word;margin: 0px;font-size: 11px;line-height: 17px;text-align: =
right"><a =
href=3D"https://email.howkinsandharrison.co.uk/cr/AQi1nBYQ0YX1ARiM_4JhMMG=
dxQZQNjhRoa9DnHUEl9nhSGFiYN3UFYUPc4gm6vMlkTxM0Q" style=3D"word-wrap: =
break-word;word-break: break-word;text-decoration: none"><font =
style=3D"word-wrap: break-word;word-break: break-word"><b =
style=3D""><font style=3D"word-wrap: break-word;word-break: =
break-word;color: rgb(26, 54, 93)">View in =
browser</font></b></font></a></p></div></td></tr></tbody></table></td></t=
r></tbody></table></div><!-- STACK COLUMN : END --><!--[if =
mso]></td></tr></table><![endif]--></td></tr></tbody></table><table =
width=3D"100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" =
class=3D"col-font-reset ee_element ee_imageelement" ee-type=3D"element" =
role=3D"presentation" style=3D"font-size: 14px;text-align: =
left;min-width: 100%;table-layout: auto">
<tbody>
<tr>
<td class=3D"element-pad element-bord root-element-pad" =
style=3D"font-family: 'Open Sans', Arial, sans-serif;border-width: =
0;padding: 10px 20px;padding-top: 25px;padding-right: =
25px;padding-bottom: 25px;padding-left: 25px;font-size: 1px;line-height: =
1px">
<center class=3D"ved_ctr"><img =
src=3D"https://i.emlfiles4.com/cmpimg/1/4/6/9/7/2/files/1909856_hh_master=
-logo_outline_rgb-1.png" style=3D"width: 235px;min-height: auto;display: =
inline-block;max-width: 100%;margin: 0px;vertical-align: bottom" =
class=3D"ee_editable ee_no_upscale" preserve-img-size=3D"" alt=3D"" =
width=3D"235"></center>
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</tbody>
</table></div>
<div class=3D"ee_dropzone"><table width=3D"100%" border=3D"0" =
cellpadding=3D"0" cellspacing=3D"0" class=3D"col-font-reset ee_element =
ee_imageelement" ee-type=3D"element" role=3D"presentation" =
style=3D"font-size: 14px;text-align: left;min-width: 100%;table-layout: =
auto">
<tbody>
<tr>
<td align=3D"left" class=3D"element-pad element-bord root-element-pad" =
style=3D"font-family: 'Open Sans', Arial, sans-serif;border-width: =
0;padding: 10px 20px;padding-top: 0px;padding-right: 0px;padding-bottom: =
0px;padding-left: 0px;font-size: 1px;line-height: 1px">
<img =
src=3D"https://i.emlfiles4.com/cmpimg/5/8/0/4/6/3/files/693944_digital-vi=
ew-header.png" style=3D"width: 100%;min-height: auto;display: =
block;max-width: 100%" class=3D"ee_editable" alt=3D"" width=3D"660">
</td>
</tr>
</tbody>
</table><table cellpadding=3D"0" cellspacing=3D"0" =
class=3D"col-font-reset ee_element ee_textelement" width=3D"100%" =
ee-type=3D"element" role=3D"presentation" style=3D"font-size: =
14px;text-align: left;min-width: 100%;table-layout: auto"><tbody><tr><td =
valign=3D"top" align=3D"left" class=3D"element-pad element-bord =
root-element-pad" style=3D"font-family: 'Open Sans', Arial, =
sans-serif;border-width: 0;padding: 10px 20px"><div =
class=3D"ee_editable" spellcheck=3D"false" aria-label=3D"To enrich =
screen reader interactions, please activate Accessibility in Grammarly =
extension settings" style=3D"color: #1a365d;font-size: 14px;line-height: =
25.2px"><p style=3D"word-wrap: break-word;word-break: break-word;margin: =
0px;text-align: center;line-height: 25px"><b><font style=3D"word-wrap: =
break-word;word-break: break-word;font-family: 'Palatino Linotype', =
Palatino, 'Book Antiqua', serif;font-size: 20px">From all of us at =
Howkins & Harrison, we wish you a very Merry Christmas and a Happy =
New Year!</font> </b></p><p style=3D"word-wrap: =
break-word;word-break: break-word;margin: 0px;text-align: center">As the =
year draws to a close, it=E2=80=99s a good moment to pause and reflect =
on what has been another busy and eventful period across the rural =
sector. From time spent out in the field to conversations at shows, =
meetings, and farm visits, it=E2=80=99s been a pleasure to catch up with =
so many of you along the way.</p><p style=3D"word-wrap: =
break-word;word-break: break-word;margin: 0px;text-align: center;color: =
rgb(26, 54, 93)"> </p><p style=3D"word-wrap: =
break-word;word-break: break-word;margin: 0px;text-align: center;color: =
rgb(26, 54, 93)">It=E2=80=99s fair to say 2025 has presented its share =
of challenges. Ongoing weather pressures, shifting markets and policy =
changes have all played a part in shaping decision-making this year, =
requiring flexibility, resilience and careful planning across the =
industry.</p><p style=3D"word-wrap: break-word;word-break: =
break-word;margin: 0px;text-align: center;color: rgb(26, 54, 93)"> =
</p><p style=3D"word-wrap: break-word;word-break: =
break-word;margin: 0px;text-align: center;color: rgb(26, 54, =
93)">Throughout it all, our Rural & Professional teams have remained =
focused on supporting clients with practical advice and forward-looking =
guidance. In this end-of-year update, we=E2=80=99ve brought together a =
selection of useful insights and updates, including a rural market =
overview, the latest on capital grants and SFI, an AMC update, and =
guidance on APR and BPR changes, including the valuation of machinery =
and livestock. You=E2=80=99ll also find details of our office opening =
hours across the firm over the festive period.</p><p style=3D"word-wrap: =
break-word;word-break: break-word;margin: 0px;text-align: center;color: =
rgb(26, 54, 93)"> </p><p style=3D"word-wrap: =
break-word;word-break: break-word;margin: 0px;text-align: center">As =
always, we hope you find this update helpful, and please do get in touch =
if you=E2=80=99d like to discuss any of the topics in more =
detail.</p></div></td></tr></tbody></table><table width=3D"100%" =
border=3D"0" cellspacing=3D"0" cellpadding=3D"0" class=3D"ee_element =
ee_spacer col-font-reset" ee-type=3D"element" style=3D"font-size: =
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30);table-layout: auto" role=3D"presentation" =
bgcolor=3D"#f7921e"><tbody><tr><td style=3D"font-family: 'Open Sans', =
Arial, sans-serif;font-size: 1px;line-height: 1px"><img =
src=3D"https://i.emlfiles4.com/cmpimg/t/s.gif" style=3D"max-width: =
100%;display: block;width: 1px;height: 10px" alt=3D"" class=3D"" =
border=3D"0" height=3D"10" width=3D"1"></td></tr></tbody></table><table =
border=3D"0" cellpadding=3D"0" cellspacing=3D"0" align=3D"center" =
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ee-type=3D"container" role=3D"presentation" style=3D"max-width: =
660px;min-width: 100%;background-color: rgb(245, 245, 245);table-layout: =
auto" bgcolor=3D"#f5f5f5"><tbody><tr><td align=3D"center" valign=3D"top" =
class=3D"row-inner f-size-0 element-pad" dir=3D"ltr" =
style=3D"font-family: 'Open Sans', Arial, sans-serif;font-size: =
0;border-width: 0;padding: 0 10px;padding-top: 0px;padding-right: =
10px;padding-bottom: 30px;padding-left: 10px"><!--[if mso]><table =
border=3D"0" cellspacing=3D"0" cellpadding=3D"0" align=3D"center" =
style=3D"width:640px;" width=3D"640"><tr><td align=3D"left" =
valign=3D"top" style=3D"width:320px;" width=3D"320"><![endif]--><div =
class=3D"stack-column stack-column-width" style=3D"display: =
inline-block;vertical-align: top;width: 50%;max-width: 50%;min-width: =
100%"><table cellspacing=3D"0" cellpadding=3D"0" border=3D"0" =
width=3D"100%" role=3D"presentation" style=3D"table-layout: =
auto;"><tbody><tr><td dir=3D"ltr" class=3D"col-inner ee_dropzone" =
align=3D"left" style=3D"font-family: 'Open Sans', Arial, =
sans-serif;border-width: 0;padding: 0"><table border=3D"0" =
cellpadding=3D"0" cellspacing=3D"0" align=3D"center" width=3D"100%" =
class=3D"row ee_columns one-cols ee_element" ee-type=3D"container" =
style=3D"min-width: 100%;max-width: 100%;table-layout: auto" =
role=3D"presentation"><tbody><tr><td align=3D"center" valign=3D"top" =
class=3D"row-inner f-size-0 element-pad col-inner" dir=3D"ltr" =
style=3D"font-family: 'Open Sans', Arial, sans-serif;font-size: =
0;border-width: 0;padding: 0 0;padding-top: 10px;padding-right: =
10px;padding-bottom: 20px;padding-left: 10px"><!--[if mso]><table =
border=3D"0" cellspacing=3D"0" cellpadding=3D"0" align=3D"center" =
style=3D"width:300px;" width=3D"300"><tr><td align=3D"left" =
valign=3D"top" style=3D"width:300px;" width=3D"300"><![endif]--><div =
class=3D"no-stack-column no-stack-column-width" style=3D"display: =
inline-block;vertical-align: top;float: left;width: 100%;max-width: =
100%;min-width: 100%"><table cellspacing=3D"0" cellpadding=3D"0" =
border=3D"0" width=3D"100%" style=3D"table-layout: auto;" =
role=3D"presentation"><tbody><tr><td dir=3D"ltr" class=3D"col-inner =
ee_dropzone" align=3D"left" style=3D"font-family: 'Open Sans', Arial, =
sans-serif;border-width: 0;padding: 0"><table cellpadding=3D"0" =
cellspacing=3D"0" class=3D"col-font-reset ee_element ee_textelement" =
width=3D"100%" ee-type=3D"element" role=3D"presentation" =
style=3D"font-size: 14px;text-align: left;min-width: 100%;table-layout: =
auto"><tbody><tr><td valign=3D"top" align=3D"left" class=3D"element-pad =
element-bord" style=3D"font-family: 'Open Sans', Arial, =
sans-serif;padding: 10px;border-width: 0;padding-top: 0px;padding-right: =
10px;padding-bottom: 0px;padding-left: 10px"><div class=3D"ee_editable" =
style=3D"color: #1a365d;font-size: 14px;line-height: 25.2px;position: =
static"><h4 style=3D"font-size: 16px;font-weight: bold;text-decoration: =
none;color: #1a365d;text-align: center;line-height: 24px"><font =
face=3D"georgia, serif" style=3D"word-wrap: break-word;word-break: =
break-word"><span style=3D"font-size: 14px;">Market Update from Tim =
Howard</span></font></h4></div></td></tr></tbody></table><table =
width=3D"100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" =
class=3D"col-font-reset ee_element ee_imageelement" ee-type=3D"element" =
role=3D"presentation" style=3D"font-size: 14px;text-align: =
left;min-width: 100%;table-layout: auto">
<tbody>
<tr>
<td align=3D"left" class=3D"element-pad element-bord" =
style=3D"font-family: 'Open Sans', Arial, sans-serif;padding: =
10px;border-width: 0;padding-top: 0px;padding-right: 0px;padding-bottom: =
0px;padding-left: 0px;font-size: 1px;line-height: 1px">
<img =
src=3D"https://i.emlfiles4.com/cmpimg/5/8/0/4/6/3/files/757274_screenshot=
-2025-09-19-160336.png" style=3D"width: 100%;min-height: auto;display: =
block;max-width: 100%" class=3D"ee_editable" alt=3D"" width=3D"300">
</td>
</tr>
</tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" =
align=3D"center" width=3D"100%" class=3D"row ee_columns one-cols =
ee_element" ee-type=3D"container" style=3D"min-width: 100%;max-width: =
100%;background-color: rgb(255, 255, 255);table-layout: auto" =
role=3D"presentation" bgcolor=3D"#ffffff"><tbody><tr><td =
align=3D"center" valign=3D"top" class=3D"row-inner f-size-0 element-pad =
col-inner" dir=3D"ltr" style=3D"font-family: 'Open Sans', Arial, =
sans-serif;font-size: 0;border-width: 0;padding: 0 0;padding-top: =
10px;padding-right: 10px;padding-bottom: 10px;padding-left: =
10px"><!--[if mso]><table border=3D"0" cellspacing=3D"0" =
cellpadding=3D"0" align=3D"center" style=3D"width:280px;" =
width=3D"280"><tr><td align=3D"left" valign=3D"top" =
style=3D"width:280px;" width=3D"280"><![endif]--><div =
class=3D"no-stack-column no-stack-column-width" style=3D"display: =
inline-block;vertical-align: top;float: left;width: 100%;max-width: =
100%;min-width: 100%"><table cellspacing=3D"0" cellpadding=3D"0" =
border=3D"0" width=3D"100%" role=3D"presentation" style=3D"table-layout: =
auto;"><tbody><tr><td dir=3D"ltr" class=3D"col-inner ee_dropzone" =
align=3D"left" style=3D"font-family: 'Open Sans', Arial, =
sans-serif;border-width: 0;padding: 0"><table cellpadding=3D"0" =
cellspacing=3D"0" class=3D"col-font-reset ee_element ee_textelement" =
width=3D"100%" ee-type=3D"element" role=3D"presentation" =
style=3D"font-size: 14px;text-align: left;min-width: 100%;table-layout: =
auto"><tbody><tr><td valign=3D"top" align=3D"left" class=3D"element-pad =
element-bord" style=3D"font-family: 'Open Sans', Arial, =
sans-serif;padding: 10px;border-width: 0;padding-top: 0px;padding-right: =
10px;padding-bottom: 10px;padding-left: 10px"><div class=3D"ee_editable" =
style=3D"color: #1a365d;font-size: 14px;line-height: 25.2px;position: =
static" spellcheck=3D"false"><p style=3D"word-wrap: =
break-word;word-break: break-word;margin: 0px;line-height: =
20px;font-size: 12px"><font style=3D"word-wrap: break-word;word-break: =
break-word">After a cautious start to 2025 following the 2024 budget, =
market activity slowed through the spring and summer as wider pressures =
took hold. However, confidence has picked up in recent months, with =
increased land coming to market and strong demand for good quality, =
versatile opportunities.</font></p><p style=3D"word-wrap: =
break-word;word-break: break-word;margin: 0px;line-height: =
20px;font-size: 12px;color: rgb(26, 54, 93)"><br></p><p =
style=3D"word-wrap: break-word;word-break: break-word;margin: =
0px;line-height: 20px;font-size: 12px"><font style=3D"word-wrap: =
break-word;word-break: break-word"><font style=3D"word-wrap: =
break-word;word-break: break-word">In our latest rural blog, Tim Howard =
shares his thoughts on what=E2=80=99s driving the market, where demand =
is strongest, and what this means for those considering selling or =
letting.</font></font></p></div></td></tr></tbody></table></td></tr></tbo=
dy></table></div><!--[if =
mso]></td></tr></table><![endif]--></td></tr></tbody></table><table =
cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"ee_element =
ee_button" ee-type=3D"element" role=3D"presentation" style=3D"min-width: =
100%;table-layout: auto"><tbody><tr><td class=3D"element-pad =
button-container button-v2 button-center" style=3D"font-family: 'Open =
Sans', Arial, sans-serif;padding: 10px;text-align: center;padding-top: =
10px;padding-right: 10px;padding-bottom: 20px;padding-left: =
10px"><!--[if mso]><v:roundrect =
xmlns:v=3D"urn:schemas-microsoft-com:vml" =
xmlns:w=3D"urn:schemas-microsoft-com:office:word" =
href=3D"https://email.howkinsandharrison.co.uk/c/AQi1nBYQ0YX1ARiM_4JhINeV=
lQ8owZ3FBhskIJHBl0x21ftg358JsjS960GsQArHABUnWg7IE81s" =
style=3D"height:34.5pt;v-text-anchor:middle;width:170pt;" =
arcsize=3D"52%" stroked=3D"false" =
fillcolor=3D"#f7921e"><w:anchorlock></w:anchorlock><p =
style=3D"text-align:center;padding:0;margin:0;"><font =
style=3D"color:#ffffff; =
font-style:normal;font-variant:normal;font-weight:400;font-family:'Centur=
y Gothic', 'Avenir Next', 'Avant Garde', AvantGarde, Arial, =
sans-serif;font-size:10.5pt; padding:0; margin:0; =
line-height:inherit;"><font>Read the Market =
Update</font></font></p></v:roundrect><![endif]--><!--[if =
!mso]><!----><table cellspacing=3D"0" cellpadding=3D"0" border=3D"0" =
class=3D"button-wrapper col-font-reset" ee-template-version=3D"8.4" =
role=3D"presentation" style=3D"font-size: 14px;min-width: =
auto;text-align: center;display: inline-block;width: initial;float: =
none;margin: 0 auto;table-layout: auto"><tbody><tr><td =
class=3D"button-td" style=3D"font-family: 'Open Sans', Arial, =
sans-serif;text-align: center;border-radius: 24px;background: =
#f7921e;min-width: 0px"><p style=3D"font-size: 14px;margin-bottom: =
0;color: #ffffff;line-height: 20px;text-align: center;margin: 0" =
class=3D"ee_editable button-a"><font style=3D"word-wrap: =
break-word;word-break: break-word"><a =
href=3D"https://email.howkinsandharrison.co.uk/c/AQi1nBYQ0YX1ARiM_4JhINeV=
lQ8owZ3FBhskIJHBl0x21ftg358JsjS960GsQArHABUnWg7IE81s" =
style=3D"word-wrap: break-word;word-break: break-word;display: =
block;height: 100%;color: #ffffff;font-family: 'Century Gothic', 'Avenir =
Next', 'Avant Garde', AvantGarde, Arial, sans-serif;font-size: =
14px;font-style: normal;font-weight: normal;text-align: center;border: =
0px solid #000000;border-radius: 24px;padding: 13px =
29px;text-decoration: none;line-height: inherit;padding-top: =
13px;padding-right: 29px;padding-bottom: 13px;padding-left: 29px"><font =
style=3D"color: inherit;word-break: break-word;word-wrap: =
break-word">Read the Market =
Update</font></a></font></p></td></tr></tbody></table><!--<![endif]--></t=
d></tr></tbody></table></td></tr></tbody></table></div><!--[if =
mso]></td></tr></table><![endif]--></td></tr></tbody></table></td></tr></=
tbody></table></div><!--[if mso]></td><td align=3D"left" valign=3D"top" =
style=3D"width:320px;" width=3D"320"><![endif]--><div =
class=3D"stack-column stack-column-width" style=3D"display: =
inline-block;vertical-align: top;width: 50%;max-width: 50%;min-width: =
100%"><table cellspacing=3D"0" cellpadding=3D"0" border=3D"0" =
width=3D"100%" role=3D"presentation" style=3D"table-layout: =
auto;"><tbody><tr><td dir=3D"ltr" class=3D"col-inner ee_dropzone" =
align=3D"left" style=3D"font-family: 'Open Sans', Arial, =
sans-serif;border-width: 0;padding: 0"><table border=3D"0" =
cellpadding=3D"0" cellspacing=3D"0" align=3D"center" width=3D"100%" =
class=3D"row ee_columns one-cols ee_element" ee-type=3D"container" =
style=3D"min-width: 100%;max-width: 100%;table-layout: auto" =
role=3D"presentation"><tbody><tr><td align=3D"center" valign=3D"top" =
class=3D"row-inner f-size-0 element-pad col-inner" dir=3D"ltr" =
style=3D"font-family: 'Open Sans', Arial, sans-serif;font-size: =
0;border-width: 0;padding: 0 0;padding-top: 10px;padding-right: =
10px;padding-bottom: 20px;padding-left: 10px"><!--[if mso]><table =
border=3D"0" cellspacing=3D"0" cellpadding=3D"0" align=3D"center" =
style=3D"width:300px;" width=3D"300"><tr><td align=3D"left" =
valign=3D"top" style=3D"width:300px;" width=3D"300"><![endif]--><div =
class=3D"no-stack-column no-stack-column-width" style=3D"display: =
inline-block;vertical-align: top;float: left;width: 100%;max-width: =
100%;min-width: 100%"><table cellspacing=3D"0" cellpadding=3D"0" =
border=3D"0" width=3D"100%" style=3D"table-layout: auto;" =
role=3D"presentation"><tbody><tr><td dir=3D"ltr" class=3D"col-inner =
ee_dropzone" align=3D"left" style=3D"font-family: 'Open Sans', Arial, =
sans-serif;border-width: 0;padding: 0"><table cellpadding=3D"0" =
cellspacing=3D"0" class=3D"col-font-reset ee_element ee_textelement" =
width=3D"100%" ee-type=3D"element" role=3D"presentation" =
style=3D"font-size: 14px;text-align: left;min-width: 100%;table-layout: =
auto"><tbody><tr><td valign=3D"top" align=3D"left" class=3D"element-pad =
element-bord" style=3D"font-family: 'Open Sans', Arial, =
sans-serif;padding: 10px;border-width: 0;padding-top: 0px;padding-right: =
10px;padding-bottom: 0px;padding-left: 10px"><div class=3D"ee_editable" =
spellcheck=3D"false" style=3D"color: #1a365d;font-size: =
14px;line-height: 25.2px"><p style=3D"word-wrap: break-word;word-break: =
break-word;text-align: center;line-height: 23px;margin: 0px"><font =
style=3D"word-wrap: break-word;word-break: break-word;font-family: =
georgia, serif"><b>Andrew Pinny talks about our involvement with the AMC =
=E2=80=93 funding solutions for =
farmers</b></font></p></div></td></tr></tbody></table><table =
width=3D"100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" =
class=3D"col-font-reset ee_element ee_imageelement" ee-type=3D"element" =
role=3D"presentation" style=3D"font-size: 14px;text-align: =
left;min-width: 100%;table-layout: auto">
<tbody>
<tr>
<td align=3D"left" class=3D"element-pad element-bord" =
style=3D"font-family: 'Open Sans', Arial, sans-serif;padding: =
10px;border-width: 0;padding-top: 0px;padding-right: 0px;padding-bottom: =
0px;padding-left: 0px;font-size: 1px;line-height: 1px">
<img =
src=3D"https://i.emlfiles4.com/cmpimg/5/8/0/4/6/3/files/901651_ap---snowy=
-.png" style=3D"width: 100%;min-height: auto;display: block;max-width: =
100%" class=3D"ee_editable" alt=3D"" width=3D"300">
</td>
</tr>
</tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" =
align=3D"center" width=3D"100%" class=3D"row ee_columns one-cols =
ee_element" ee-type=3D"container" style=3D"min-width: 100%;max-width: =
100%;background-color: rgb(255, 255, 255);table-layout: auto" =
role=3D"presentation" bgcolor=3D"#ffffff"><tbody><tr><td =
align=3D"center" valign=3D"top" class=3D"row-inner f-size-0 element-pad =
col-inner" dir=3D"ltr" style=3D"font-family: 'Open Sans', Arial, =
sans-serif;font-size: 0;border-width: 0;padding: 0 0;padding-top: =
10px;padding-right: 10px;padding-bottom: 10px;padding-left: =
10px"><!--[if mso]><table border=3D"0" cellspacing=3D"0" =
cellpadding=3D"0" align=3D"center" style=3D"width:280px;" =
width=3D"280"><tr><td align=3D"left" valign=3D"top" =
style=3D"width:280px;" width=3D"280"><![endif]--><div =
class=3D"no-stack-column no-stack-column-width" style=3D"display: =
inline-block;vertical-align: top;float: left;width: 100%;max-width: =
100%;min-width: 100%"><table cellspacing=3D"0" cellpadding=3D"0" =
border=3D"0" width=3D"100%" role=3D"presentation" style=3D"table-layout: =
auto;"><tbody><tr><td dir=3D"ltr" class=3D"col-inner ee_dropzone" =
align=3D"left" style=3D"font-family: 'Open Sans', Arial, =
sans-serif;border-width: 0;padding: 0"><table cellpadding=3D"0" =
cellspacing=3D"0" class=3D"col-font-reset ee_element ee_textelement" =
width=3D"100%" ee-type=3D"element" role=3D"presentation" =
style=3D"font-size: 14px;text-align: left;min-width: 100%;table-layout: =
auto"><tbody><tr><td valign=3D"top" align=3D"left" class=3D"element-pad =
element-bord" style=3D"font-family: 'Open Sans', Arial, =
sans-serif;padding: 10px;border-width: 0;padding-top: 0px;padding-right: =
10px;padding-bottom: 10px;padding-left: 10px"><div class=3D"ee_editable" =
style=3D"color: #1a365d;font-size: 14px;line-height: 25.2px;position: =
static" spellcheck=3D"false"><p style=3D"word-wrap: =
break-word;word-break: break-word;margin: 0px;line-height: 21px"><font =
style=3D"word-wrap: break-word;word-break: break-word;font-size: =
12px">We=E2=80=99re pleased to share an update on our long-standing =
relationship with the AMC, which has recently been strengthened with the =
appointment of Tayla Cave as an AMC agent. This expands our coverage =
across Buckinghamshire, Bedfordshire and Hertfordshire, further =
enhancing the support we can offer farmers and landowners.</font></p><p =
style=3D"word-wrap: break-word;word-break: break-word;margin: =
0px;line-height: 21px;color: rgb(26, 54, 93)"><br></p><p =
style=3D"word-wrap: break-word;word-break: break-word;margin: =
0px;line-height: 21px"><font style=3D"word-wrap: break-word;word-break: =
break-word;font-size: 12px">In this article, Andrew Pinny outlines how =
AMC funding can help rural businesses navigate current economic =
pressures, invest for the long term and plan with confidence for the =
future.</font></p></div></td></tr></tbody></table><table =
cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"ee_element =
ee_button" ee-type=3D"element" role=3D"presentation" style=3D"min-width: =
100%;table-layout: auto"><tbody><tr><td class=3D"element-pad =
button-container button-v2 button-center" style=3D"font-family: 'Open =
Sans', Arial, sans-serif;padding: 10px;text-align: center;padding-top: =
10px;padding-right: 10px;padding-bottom: 20px;padding-left: =
10px"><!--[if mso]><v:roundrect =
xmlns:v=3D"urn:schemas-microsoft-com:vml" =
xmlns:w=3D"urn:schemas-microsoft-com:office:word" =
href=3D"https://email.howkinsandharrison.co.uk/c/AQi1nBYQ0YX1ARiM_4JhINiV=
lQ8owZ3FBmEl_Z9Ut74H5q74uYoAd6M_aqAvygkvoMoBmWkuTU0y" =
style=3D"height:34.5pt;v-text-anchor:middle;width:125pt;" =
arcsize=3D"52%" stroked=3D"false" =
fillcolor=3D"#f7921e"><w:anchorlock></w:anchorlock><p =
style=3D"text-align:center;padding:0;margin:0;"><font =
style=3D"color:#ffffff; =
font-style:normal;font-variant:normal;font-weight:400;font-family:'Centur=
y Gothic', 'Avenir Next', 'Avant Garde', AvantGarde, Arial, =
sans-serif;font-size:10.5pt; padding:0; margin:0; =
line-height:inherit;"><font>Read the =
Article</font></font></p></v:roundrect><![endif]--><!--[if =
!mso]><!----><table cellspacing=3D"0" cellpadding=3D"0" border=3D"0" =
class=3D"button-wrapper col-font-reset" ee-template-version=3D"8.4" =
role=3D"presentation" style=3D"font-size: 14px;min-width: =
auto;text-align: center;display: inline-block;width: initial;float: =
none;margin: 0 auto;table-layout: auto"><tbody><tr><td =
class=3D"button-td" style=3D"font-family: 'Open Sans', Arial, =
sans-serif;text-align: center;border-radius: 24px;background: =
#f7921e;min-width: 0px"><p style=3D"font-size: 14px;margin-bottom: =
0;color: #ffffff;text-align: center;margin: 0px;line-height: 20px" =
class=3D"ee_editable button-a"><font style=3D"word-wrap: =
break-word;word-break: break-word"><a =
href=3D"https://email.howkinsandharrison.co.uk/c/AQi1nBYQ0YX1ARiM_4JhINiV=
lQ8owZ3FBmEl_Z9Ut74H5q74uYoAd6M_aqAvygkvoMoBmWkuTU0y" =
style=3D"word-wrap: break-word;word-break: break-word;display: =
block;height: 100%;color: #ffffff;font-family: 'Century Gothic', 'Avenir =
Next', 'Avant Garde', AvantGarde, Arial, sans-serif;font-size: =
14px;font-style: normal;font-weight: normal;text-align: center;border: =
0px solid #000000;border-radius: 24px;padding: 13px =
29px;text-decoration: none;line-height: inherit;padding-top: =
13px;padding-right: 29px;padding-bottom: 13px;padding-left: 29px"><font =
style=3D"color: inherit;word-break: break-word;word-wrap: =
break-word">Read the =
Article</font></a></font></p></td></tr></tbody></table><!--<![endif]--></=
td></tr></tbody></table></td></tr></tbody></table></div><!--[if =
mso]></td></tr></table><![endif]--></td></tr></tbody></table></td></tr></=
tbody></table></div><!--[if =
mso]></td></tr></table><![endif]--></td></tr></tbody></table></td></tr></=
tbody></table></div><!--[if =
mso]></td></tr></table><![endif]--></td></tr></tbody></table><grammarly-e=
xtension-vbars data-grammarly-shadow-root=3D"true" class=3D"dnXmp" =
style=3D"display: contents; --rem: =
16;"></grammarly-extension-vbars><table border=3D"0" cellpadding=3D"0" =
cellspacing=3D"0" align=3D"center" width=3D"100%" class=3D"row =
ee_columns two-cols ee_element" ee-type=3D"container" =
role=3D"presentation" style=3D"max-width: 660px;min-width: =
100%;background-color: rgb(245, 245, 245);table-layout: auto" =
bgcolor=3D"#f5f5f5"><tbody><tr><td align=3D"center" valign=3D"top" =
class=3D"row-inner f-size-0 element-pad" dir=3D"ltr" =
style=3D"font-family: 'Open Sans', Arial, sans-serif;font-size: =
0;border-width: 0;padding: 0 10px;padding-top: 0px;padding-right: =
10px;padding-bottom: 30px;padding-left: 10px"><!--[if mso]><table =
border=3D"0" cellspacing=3D"0" cellpadding=3D"0" align=3D"center" =
style=3D"width:640px;" width=3D"640"><tr><td align=3D"left" =
valign=3D"top" style=3D"width:320px;" width=3D"320"><![endif]--><div =
class=3D"stack-column stack-column-width" style=3D"display: =
inline-block;vertical-align: top;width: 50%;max-width: 50%;min-width: =
100%"><table cellspacing=3D"0" cellpadding=3D"0" border=3D"0" =
width=3D"100%" role=3D"presentation" style=3D"table-layout: =
auto;"><tbody><tr><td dir=3D"ltr" class=3D"col-inner ee_dropzone" =
align=3D"left" style=3D"font-family: 'Open Sans', Arial, =
sans-serif;border-width: 0;padding: 0"><table border=3D"0" =
cellpadding=3D"0" cellspacing=3D"0" align=3D"center" width=3D"100%" =
class=3D"row ee_columns one-cols ee_element" ee-type=3D"container" =
style=3D"min-width: 100%;max-width: 100%;table-layout: auto" =
role=3D"presentation"><tbody><tr><td align=3D"center" valign=3D"top" =
class=3D"row-inner f-size-0 element-pad col-inner" dir=3D"ltr" =
style=3D"font-family: 'Open Sans', Arial, sans-serif;font-size: =
0;border-width: 0;padding: 0 0;padding-top: 10px;padding-right: =
10px;padding-bottom: 20px;padding-left: 10px"><!--[if mso]><table =
border=3D"0" cellspacing=3D"0" cellpadding=3D"0" align=3D"center" =
style=3D"width:300px;" width=3D"300"><tr><td align=3D"left" =
valign=3D"top" style=3D"width:300px;" width=3D"300"><![endif]--><div =
class=3D"no-stack-column no-stack-column-width" style=3D"display: =
inline-block;vertical-align: top;float: left;width: 100%;max-width: =
100%;min-width: 100%"><table cellspacing=3D"0" cellpadding=3D"0" =
border=3D"0" width=3D"100%" style=3D"table-layout: auto;" =
role=3D"presentation"><tbody><tr><td dir=3D"ltr" class=3D"col-inner =
ee_dropzone" align=3D"left" style=3D"font-family: 'Open Sans', Arial, =
sans-serif;border-width: 0;padding: 0"><table cellpadding=3D"0" =
cellspacing=3D"0" class=3D"col-font-reset ee_element ee_textelement" =
width=3D"100%" ee-type=3D"element" role=3D"presentation" =
style=3D"font-size: 14px;text-align: left;min-width: 100%;table-layout: =
auto"><tbody><tr><td valign=3D"top" align=3D"left" class=3D"element-pad =
element-bord" style=3D"font-family: 'Open Sans', Arial, =
sans-serif;padding: 10px;border-width: 0;padding-top: 0px;padding-right: =
10px;padding-bottom: 0px;padding-left: 10px"><div class=3D"ee_editable" =
style=3D"color: #1a365d;font-size: 14px;line-height: 25.2px;position: =
static" spellcheck=3D"false"><h4 style=3D"font-size: 16px;font-weight: =
bold;text-decoration: none;color: #1a365d;text-align: =
center;line-height: 24px"><font style=3D"word-wrap: =
break-word;word-break: break-word;font-family: georgia, serif;font-size: =
14px">APR & BPR Changes =E2=80=94 Valuation of Machinery and =
Livestock by James =
Collier</font></h4></div></td></tr></tbody></table><table width=3D"100%" =
border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"col-font-reset =
ee_element ee_imageelement" ee-type=3D"element" role=3D"presentation" =
style=3D"font-size: 14px;text-align: left;min-width: 100%;table-layout: =
auto">
<tbody>
<tr>
<td align=3D"left" class=3D"element-pad element-bord" =
style=3D"font-family: 'Open Sans', Arial, sans-serif;padding: =
10px;border-width: 0;padding-top: 0px;padding-right: 0px;padding-bottom: =
0px;padding-left: 0px;font-size: 1px;line-height: 1px">
<img =
src=3D"https://i.emlfiles4.com/cmpimg/5/8/0/4/6/3/files/901710_jc-.png" =
style=3D"width: 100%;min-height: auto;display: block;max-width: 100%" =
class=3D"ee_editable" alt=3D"" width=3D"300">
</td>
</tr>
</tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" =
align=3D"center" width=3D"100%" class=3D"row ee_columns one-cols =
ee_element" ee-type=3D"container" style=3D"min-width: 100%;max-width: =
100%;background-color: rgb(255, 255, 255);table-layout: auto" =
role=3D"presentation" bgcolor=3D"#ffffff"><tbody><tr><td =
align=3D"center" valign=3D"top" class=3D"row-inner f-size-0 element-pad =
col-inner" dir=3D"ltr" style=3D"font-family: 'Open Sans', Arial, =
sans-serif;font-size: 0;border-width: 0;padding: 0 0;padding-top: =
10px;padding-right: 10px;padding-bottom: 10px;padding-left: =
10px"><!--[if mso]><table border=3D"0" cellspacing=3D"0" =
cellpadding=3D"0" align=3D"center" style=3D"width:280px;" =
width=3D"280"><tr><td align=3D"left" valign=3D"top" =
style=3D"width:280px;" width=3D"280"><![endif]--><div =
class=3D"no-stack-column no-stack-column-width" style=3D"display: =
inline-block;vertical-align: top;float: left;width: 100%;max-width: =
100%;min-width: 100%"><table cellspacing=3D"0" cellpadding=3D"0" =
border=3D"0" width=3D"100%" role=3D"presentation" style=3D"table-layout: =
auto;"><tbody><tr><td dir=3D"ltr" class=3D"col-inner ee_dropzone" =
align=3D"left" style=3D"font-family: 'Open Sans', Arial, =
sans-serif;border-width: 0;padding: 0"><table cellpadding=3D"0" =
cellspacing=3D"0" class=3D"col-font-reset ee_element ee_textelement" =
width=3D"100%" ee-type=3D"element" role=3D"presentation" =
style=3D"font-size: 14px;text-align: left;min-width: 100%;table-layout: =
auto"><tbody><tr><td valign=3D"top" align=3D"left" class=3D"element-pad =
element-bord" style=3D"font-family: 'Open Sans', Arial, =
sans-serif;padding: 10px;border-width: 0;padding-top: 0px;padding-right: =
10px;padding-bottom: 10px;padding-left: 10px"><div class=3D"ee_editable" =
style=3D"color: #1a365d;font-size: 14px;line-height: 25.2px;position: =
static" spellcheck=3D"false"><p style=3D"word-wrap: =
break-word;word-break: break-word;margin: 0px;line-height: 20px"><font =
style=3D"word-wrap: break-word;word-break: break-word;font-size: =
12px">Recent changes to Agricultural Property Relief (APR) and Business =
Property Relief (BPR) are set to significantly affect how farms and =
rural estates plan for inheritance and succession. With reliefs now =
capped and greater emphasis placed on the valuation of machinery and =
livestock, many estates face increased exposure to Inheritance =
Tax.</font></p><p style=3D"word-wrap: break-word;word-break: =
break-word;margin: 0px;line-height: 20px;color: rgb(26, 54, =
93)"><br></p><p style=3D"word-wrap: break-word;word-break: =
break-word;margin: 0px;line-height: 20px"><font style=3D"word-wrap: =
break-word;word-break: break-word;font-size: 12px">In this article, =
James Collier explains what the changes mean in practice, why accurate =
valuations matter more than ever, and how early planning can help =
protect the next =
generation.</font></p></div></td></tr></tbody></table></td></tr></tbody><=
/table></div><!--[if =
mso]></td></tr></table><![endif]--></td></tr></tbody></table><table =
cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"ee_element =
ee_button" ee-type=3D"element" role=3D"presentation" style=3D"min-width: =
100%;table-layout: auto"><tbody><tr><td class=3D"element-pad =
button-container button-v2 button-center" style=3D"font-family: 'Open =
Sans', Arial, sans-serif;padding: 10px;text-align: center;padding-top: =
10px;padding-right: 10px;padding-bottom: 20px;padding-left: =
10px"><!--[if mso]><v:roundrect =
xmlns:v=3D"urn:schemas-microsoft-com:vml" =
xmlns:w=3D"urn:schemas-microsoft-com:office:word" =
href=3D"https://email.howkinsandharrison.co.uk/c/AQi1nBYQ0YX1ARiM_4JhIO-V=
lQ8owZ3FBmZhPv9UtMTPSTAZOT-gSWaRYIeWksktvhjNTKZRVGCe" =
style=3D"height:34.5pt;v-text-anchor:middle;width:137pt;" =
arcsize=3D"52%" stroked=3D"false" =
fillcolor=3D"#f7921e"><w:anchorlock></w:anchorlock><p =
style=3D"text-align:center;padding:0;margin:0;"><font =
style=3D"color:#ffffff; =
font-style:normal;font-variant:normal;font-weight:400;font-family:'Centur=
y Gothic', 'Avenir Next', 'Avant Garde', AvantGarde, Arial, =
sans-serif;font-size:10.5pt; padding:0; margin:0; =
line-height:inherit;"><font>APR & BPR =
Update</font></font></p></v:roundrect><![endif]--><!--[if =
!mso]><!----><table cellspacing=3D"0" cellpadding=3D"0" border=3D"0" =
class=3D"button-wrapper col-font-reset" ee-template-version=3D"8.4" =
role=3D"presentation" style=3D"font-size: 14px;min-width: =
auto;text-align: center;display: inline-block;width: initial;float: =
none;margin: 0 auto;table-layout: auto"><tbody><tr><td =
class=3D"button-td" style=3D"font-family: 'Open Sans', Arial, =
sans-serif;text-align: center;border-radius: 24px;background: =
#f7921e;min-width: 0px"><p style=3D"font-size: 14px;margin-bottom: =
0;color: #ffffff;line-height: 20px;text-align: center;margin: 0" =
class=3D"ee_editable button-a"><font style=3D"word-wrap: =
break-word;word-break: break-word"><a =
href=3D"https://email.howkinsandharrison.co.uk/c/AQi1nBYQ0YX1ARiM_4JhIO-V=
lQ8owZ3FBmZhPv9UtMTPSTAZOT-gSWaRYIeWksktvhjNTKZRVGCe" =
style=3D"word-wrap: break-word;word-break: break-word;display: =
block;height: 100%;color: #ffffff;font-family: 'Century Gothic', 'Avenir =
Next', 'Avant Garde', AvantGarde, Arial, sans-serif;font-size: =
14px;font-style: normal;font-weight: normal;text-align: center;border: =
0px solid #000000;border-radius: 24px;padding: 13px =
29px;text-decoration: none;line-height: inherit;padding-top: =
13px;padding-right: 29px;padding-bottom: 13px;padding-left: 29px"><font =
style=3D"color: inherit;word-break: break-word;word-wrap: =
break-word">APR & BPR =
Update</font></a></font></p></td></tr></tbody></table><!--<![endif]--></t=
d></tr></tbody></table></td></tr></tbody></table></div><!--[if =
mso]></td></tr></table><![endif]--></td></tr></tbody></table></td></tr></=
tbody></table></div><!--[if mso]></td><td align=3D"left" valign=3D"top" =
style=3D"width:320px;" width=3D"320"><![endif]--><div =
class=3D"stack-column stack-column-width" style=3D"display: =
inline-block;vertical-align: top;width: 50%;max-width: 50%;min-width: =
100%"><table cellspacing=3D"0" cellpadding=3D"0" border=3D"0" =
width=3D"100%" role=3D"presentation" style=3D"table-layout: =
auto;"><tbody><tr><td dir=3D"ltr" class=3D"col-inner ee_dropzone" =
align=3D"left" style=3D"font-family: 'Open Sans', Arial, =
sans-serif;border-width: 0;padding: 0"><table border=3D"0" =
cellpadding=3D"0" cellspacing=3D"0" align=3D"center" width=3D"100%" =
class=3D"row ee_columns one-cols ee_element" ee-type=3D"container" =
style=3D"min-width: 100%;max-width: 100%;table-layout: auto" =
role=3D"presentation"><tbody><tr><td align=3D"center" valign=3D"top" =
class=3D"row-inner f-size-0 element-pad col-inner" dir=3D"ltr" =
style=3D"font-family: 'Open Sans', Arial, sans-serif;font-size: =
0;border-width: 0;padding: 0 0;padding-top: 10px;padding-right: =
10px;padding-bottom: 20px;padding-left: 10px"><!--[if mso]><table =
border=3D"0" cellspacing=3D"0" cellpadding=3D"0" align=3D"center" =
style=3D"width:300px;" width=3D"300"><tr><td align=3D"left" =
valign=3D"top" style=3D"width:300px;" width=3D"300"><![endif]--><div =
class=3D"no-stack-column no-stack-column-width" style=3D"display: =
inline-block;vertical-align: top;float: left;width: 100%;max-width: =
100%;min-width: 100%"><table cellspacing=3D"0" cellpadding=3D"0" =
border=3D"0" width=3D"100%" style=3D"table-layout: auto;" =
role=3D"presentation"><tbody><tr><td dir=3D"ltr" class=3D"col-inner =
ee_dropzone" align=3D"left" style=3D"font-family: 'Open Sans', Arial, =
sans-serif;border-width: 0;padding: 0"><table cellpadding=3D"0" =
cellspacing=3D"0" class=3D"col-font-reset ee_element ee_textelement" =
width=3D"100%" ee-type=3D"element" role=3D"presentation" =
style=3D"font-size: 14px;text-align: left;min-width: 100%;table-layout: =
auto"><tbody><tr><td valign=3D"top" align=3D"left" class=3D"element-pad =
element-bord" style=3D"font-family: 'Open Sans', Arial, =
sans-serif;padding: 10px;border-width: 0;padding-top: 0px;padding-right: =
10px;padding-bottom: 0px;padding-left: 10px"><div class=3D"ee_editable" =
spellcheck=3D"false" style=3D"color: #1a365d;font-size: =
14px;line-height: 25.2px"><p style=3D"word-wrap: break-word;word-break: =
break-word;text-align: center;line-height: 23px;margin: 0px"><font =
style=3D"word-wrap: break-word;word-break: break-word;font-family: =
georgia, serif"><b>SFI and Capital Grants: An update from Pete =
Osborne</b></font></p></div></td></tr></tbody></table><table =
width=3D"100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" =
class=3D"col-font-reset ee_element ee_imageelement" ee-type=3D"element" =
role=3D"presentation" style=3D"font-size: 14px;text-align: =
left;min-width: 100%;table-layout: auto">
<tbody>
<tr>
<td align=3D"left" class=3D"element-pad element-bord" =
style=3D"font-family: 'Open Sans', Arial, sans-serif;padding: =
10px;border-width: 0;padding-top: 0px;padding-right: 0px;padding-bottom: =
0px;padding-left: 0px;font-size: 1px;line-height: 1px">
<img =
src=3D"https://i.emlfiles4.com/cmpimg/5/8/0/4/6/3/files/901709_defra.png"=
style=3D"width: 100%;min-height: auto;display: block;max-width: 100%" =
class=3D"ee_editable" alt=3D"" width=3D"300">
</td>
</tr>
</tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" =
align=3D"center" width=3D"100%" class=3D"row ee_columns one-cols =
ee_element" ee-type=3D"container" style=3D"min-width: 100%;max-width: =
100%;background-color: rgb(255, 255, 255);table-layout: auto" =
role=3D"presentation" bgcolor=3D"#ffffff"><tbody><tr><td =
align=3D"center" valign=3D"top" class=3D"row-inner f-size-0 element-pad =
col-inner" dir=3D"ltr" style=3D"font-family: 'Open Sans', Arial, =
sans-serif;font-size: 0;border-width: 0;padding: 0 0;padding-top: =
10px;padding-right: 10px;padding-bottom: 10px;padding-left: =
10px"><!--[if mso]><table border=3D"0" cellspacing=3D"0" =
cellpadding=3D"0" align=3D"center" style=3D"width:280px;" =
width=3D"280"><tr><td align=3D"left" valign=3D"top" =
style=3D"width:280px;" width=3D"280"><![endif]--><div =
class=3D"no-stack-column no-stack-column-width" style=3D"display: =
inline-block;vertical-align: top;float: left;width: 100%;max-width: =
100%;min-width: 100%"><table cellspacing=3D"0" cellpadding=3D"0" =
border=3D"0" width=3D"100%" role=3D"presentation" style=3D"table-layout: =
auto;"><tbody><tr><td dir=3D"ltr" class=3D"col-inner ee_dropzone" =
align=3D"left" style=3D"font-family: 'Open Sans', Arial, =
sans-serif;border-width: 0;padding: 0"><table cellpadding=3D"0" =
cellspacing=3D"0" class=3D"col-font-reset ee_element ee_textelement" =
width=3D"100%" ee-type=3D"element" role=3D"presentation" =
style=3D"font-size: 14px;text-align: left;min-width: 100%;table-layout: =
auto"><tbody><tr><td valign=3D"top" align=3D"left" class=3D"element-pad =
element-bord" style=3D"font-family: 'Open Sans', Arial, =
sans-serif;padding: 10px;border-width: 0;padding-top: 0px;padding-right: =
10px;padding-bottom: 10px;padding-left: 10px"><div class=3D"ee_editable" =
style=3D"color: #1a365d;font-size: 14px;line-height: 25.2px;position: =
static" spellcheck=3D"false"><p style=3D"word-wrap: =
break-word;word-break: break-word;margin: 0px;line-height: 21px"><font =
style=3D"word-wrap: break-word;word-break: break-word;font-size: =
12px">DEFRA has made significant changes to the Sustainable Farming =
Incentive and Capital Grants as part of a wider reset of ELM schemes, =
with funding becoming more targeted, competitive and =
time-limited.</font></p><p style=3D"word-wrap: break-word;word-break: =
break-word;margin: 0px;line-height: 21px;color: rgb(26, 54, =
93)"><br></p><p style=3D"word-wrap: break-word;word-break: =
break-word;margin: 0px;line-height: 21px"><font style=3D"word-wrap: =
break-word;word-break: break-word;font-size: 12px">In this article, Pete =
Osborne outlines what=E2=80=99s changed, what to expect when schemes =
reopen in 2026, and why early preparation will be key for those hoping =
to secure funding.</font></p><p style=3D"word-wrap: =
break-word;word-break: break-word;margin: 0px;line-height: =
21px"></p></div></td></tr></tbody></table><table cellpadding=3D"0" =
cellspacing=3D"0" width=3D"100%" class=3D"ee_element ee_button" =
ee-type=3D"element" role=3D"presentation" style=3D"min-width: =
100%;table-layout: auto"><tbody><tr><td class=3D"element-pad =
button-container button-v2 button-center" style=3D"font-family: 'Open =
Sans', Arial, sans-serif;padding: 10px;text-align: center;padding-top: =
10px;padding-right: 10px;padding-bottom: 20px;padding-left: =
10px"><!--[if mso]><v:roundrect =
xmlns:v=3D"urn:schemas-microsoft-com:vml" =
xmlns:w=3D"urn:schemas-microsoft-com:office:word" =
href=3D"https://email.howkinsandharrison.co.uk/c/AQi1nBYQ0YX1ARiM_4JhIPCV=
lQ8owZ3FBh9y0L3QRMpN6EpVcrT9-QqOrSG7GUWruaz_m25J_TP7" =
style=3D"height:34.5pt;v-text-anchor:middle;width:125pt;" =
arcsize=3D"52%" stroked=3D"false" =
fillcolor=3D"#f7921e"><w:anchorlock></w:anchorlock><p =
style=3D"text-align:center;padding:0;margin:0;"><font =
style=3D"color:#ffffff; =
font-style:normal;font-variant:normal;font-weight:400;font-family:'Centur=
y Gothic', 'Avenir Next', 'Avant Garde', AvantGarde, Arial, =
sans-serif;font-size:10.5pt; padding:0; margin:0; =
line-height:inherit;"><font>Read the =
Article</font></font></p></v:roundrect><![endif]--><!--[if =
!mso]><!----><table cellspacing=3D"0" cellpadding=3D"0" border=3D"0" =
class=3D"button-wrapper col-font-reset" ee-template-version=3D"8.4" =
role=3D"presentation" style=3D"font-size: 14px;min-width: =
auto;text-align: center;display: inline-block;width: initial;float: =
none;margin: 0 auto;table-layout: auto"><tbody><tr><td =
class=3D"button-td" style=3D"font-family: 'Open Sans', Arial, =
sans-serif;text-align: center;border-radius: 24px;background: =
#f7921e;min-width: 0px"><p style=3D"font-size: 14px;margin-bottom: =
0;color: #ffffff;text-align: center;margin: 0px;line-height: 20px" =
class=3D"ee_editable button-a"><font style=3D"word-wrap: =
break-word;word-break: break-word"><a =
href=3D"https://email.howkinsandharrison.co.uk/c/AQi1nBYQ0YX1ARiM_4JhIPCV=
lQ8owZ3FBh9y0L3QRMpN6EpVcrT9-QqOrSG7GUWruaz_m25J_TP7" =
style=3D"word-wrap: break-word;word-break: break-word;display: =
block;height: 100%;color: #ffffff;font-family: 'Century Gothic', 'Avenir =
Next', 'Avant Garde', AvantGarde, Arial, sans-serif;font-size: =
14px;font-style: normal;font-weight: normal;text-align: center;border: =
0px solid #000000;border-radius: 24px;padding: 13px =
29px;text-decoration: none;line-height: inherit;padding-top: =
13px;padding-right: 29px;padding-bottom: 13px;padding-left: 29px"><font =
style=3D"color: inherit;word-break: break-word;word-wrap: =
break-word">Read the =
Article</font></a></font></p></td></tr></tbody></table><!--<![endif]--></=
td></tr></tbody></table></td></tr></tbody></table></div><!--[if =
mso]></td></tr></table><![endif]--></td></tr></tbody></table></td></tr></=
tbody></table></div><!--[if =
mso]></td></tr></table><![endif]--></td></tr></tbody></table></td></tr></=
tbody></table></div><!--[if =
mso]></td></tr></table><![endif]--></td></tr></tbody></table><grammarly-e=
xtension-vbars data-grammarly-shadow-root=3D"true" class=3D"dnXmp" =
style=3D"display: contents; --rem: =
16;"></grammarly-extension-vbars><grammarly-extension-vbars =
data-grammarly-shadow-root=3D"true" class=3D"dnXmp" style=3D"display: =
contents; --rem: =
16;"></grammarly-extension-vbars><grammarly-extension-vbars =
data-grammarly-shadow-root=3D"true" class=3D"dnXmp" style=3D"display: =
contents; --rem: 16;"></grammarly-extension-vbars><table border=3D"0" =
cellpadding=3D"0" cellspacing=3D"0" align=3D"center" width=3D"100%" =
class=3D"row ee_columns one-cols ee_element" ee-type=3D"container" =
style=3D"min-width: 100%;max-width: auto;table-layout: auto" =
role=3D"presentation"><tbody><tr><td align=3D"center" valign=3D"top" =
class=3D"row-inner f-size-0 element-pad" dir=3D"ltr" =
style=3D"font-family: 'Open Sans', Arial, sans-serif;font-size: =
0;border-width: 0;padding: 0 10px;padding-top: 10px;padding-right: =
10px;padding-bottom: 20px;padding-left: 10px"><!--[if mso]><table =
border=3D"0" cellspacing=3D"0" cellpadding=3D"0" align=3D"center" =
style=3D"width:640px;" width=3D"640"><tr><td align=3D"left" =
valign=3D"top" style=3D"width:640px;" width=3D"640"><![endif]--><div =
class=3D"stack-column stack-column-width" style=3D"display: =
inline-block;vertical-align: top;width: 100%;max-width: 100%;min-width: =
100%"><table cellspacing=3D"0" cellpadding=3D"0" border=3D"0" =
width=3D"100%" style=3D"table-layout: auto;" =
role=3D"presentation"><tbody><tr><td dir=3D"ltr" class=3D"col-inner =
ee_dropzone" align=3D"left" style=3D"font-family: 'Open Sans', Arial, =
sans-serif;border-width: 0;padding: 0"><table width=3D"100%" =
border=3D"0" cellspacing=3D"0" cellpadding=3D"0" class=3D"ee_element =
ee_spacer col-font-reset" ee-type=3D"element" style=3D"font-size: =
14px;text-align: left;min-width: 100%;background-color: rgb(247, 146, =
30);table-layout: auto" role=3D"presentation" =
bgcolor=3D"#f7921e"><tbody><tr><td style=3D"font-family: 'Open Sans', =
Arial, sans-serif;font-size: 1px;line-height: 1px"><img =
src=3D"https://i.emlfiles4.com/cmpimg/t/s.gif" style=3D"max-width: =
100%;display: block;width: 1px;height: 10px" alt=3D"" class=3D"" =
border=3D"0" height=3D"10" =
width=3D"1"></td></tr></tbody></table></td></tr></tbody></table></div><!-=
-[if mso]></td></tr></table><![endif]--></td></tr></tbody></table><table =
cellpadding=3D"0" cellspacing=3D"0" class=3D"col-font-reset ee_element =
ee_textelement" width=3D"100%" ee-type=3D"element" role=3D"presentation" =
style=3D"font-size: 14px;text-align: left;min-width: 100%;table-layout: =
auto"><tbody><tr><td valign=3D"top" align=3D"left" class=3D"element-pad =
element-bord root-element-pad" style=3D"font-family: 'Open Sans', Arial, =
sans-serif;border-width: 0;padding: 10px 20px"><div =
class=3D"ee_editable" spellcheck=3D"false" style=3D"color: =
#1a365d;font-size: 14px;line-height: 25.2px"><p style=3D"word-wrap: =
break-word;word-break: break-word;margin: 0px;text-align: center">Our =
administration offices will be closed from Tuesday 24th December to =
Thursday 1st January, reopening on Friday 2nd January 2026, when we will =
be open as normal.</p><p style=3D"word-wrap: break-word;word-break: =
break-word;margin: 0px;text-align: center;color: rgb(26, 54, =
93)"><br></p><p style=3D"word-wrap: break-word;word-break: =
break-word;margin: 0px;text-align: center;color: rgb(26, 54, 93)">Our =
residential sales & lettings offices will be open on Monday 29th and =
Tuesday 30th December from 10:00am =E2=80=93 4:00pm.</p><p =
style=3D"word-wrap: break-word;word-break: break-word;margin: =
0px;text-align: center;color: rgb(26, 54, 93)"><br></p><p =
style=3D"word-wrap: break-word;word-break: break-word;margin: =
0px;text-align: center;color: rgb(26, 54, 93)">For residential lettings =
tenants and landlords, our out-of-hours emergency repairs can be =
reached by calling 01788 222136 or by email: =
emergencyrepairs@howkinsandharrison.co.uk</p><p style=3D"word-wrap: =
break-word;word-break: break-word;margin: 0px;text-align: center;color: =
rgb(26, 54, 93)"><b><br></b></p><p style=3D"word-wrap: =
break-word;word-break: break-word;margin: 0px;text-align: =
center"><b>From all of us at Howkins & Harrison, we wish you a very =
Merry Christmas and a Happy New Year! We hope the festive season brings =
you joy, rest, and plenty of =
cheer.</b></p></div></td></tr></tbody></table><table border=3D"0" =
cellpadding=3D"0" cellspacing=3D"0" align=3D"center" width=3D"100%" =
class=3D"row two-cols ee_columns ee_element" ee-type=3D"container" =
style=3D"max-width: 660px;min-width: 100%;background-color: rgb(26, 54, =
93);table-layout: auto" role=3D"presentation" =
bgcolor=3D"#1a365d"><tbody><tr><td align=3D"center" valign=3D"top" =
class=3D"row-inner f-size-0 element-pad" dir=3D"ltr" =
style=3D"font-family: 'Open Sans', Arial, sans-serif;font-size: =
0;border-width: 0;padding: 0 10px;padding-top: 20px;padding-right: =
10px;padding-bottom: 10px;padding-left: 10px"><!--[if mso]><table =
border=3D"0" cellspacing=3D"0" cellpadding=3D"0" align=3D"center" =
style=3D"width:640px;" width=3D"640"><tr><td align=3D"left" =
valign=3D"top" style=3D"width:504px;" width=3D"504"><![endif]--><!-- =
STACK COLUMN : BEGIN --><div class=3D"stack-column stack-column-width" =
style=3D"display: inline-block;vertical-align: top;width: =
78.75%;max-width: 78.75%;min-width: 100%"><table cellspacing=3D"0" =
cellpadding=3D"0" border=3D"0" width=3D"100%" role=3D"presentation" =
style=3D"table-layout: auto;"><tbody><tr><td dir=3D"ltr" =
class=3D"col-inner ee_dropzone" align=3D"left" style=3D"font-family: =
'Open Sans', Arial, sans-serif;border-width: 0;padding: 0"><table =
width=3D"100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" =
class=3D"col-font-reset ee_element ee_imageelement" ee-type=3D"element" =
role=3D"presentation" style=3D"font-size: 14px;text-align: =
left;min-width: 100%;table-layout: auto">
<tbody>
<tr>
<td align=3D"left" class=3D"element-pad element-bord" =
style=3D"font-family: 'Open Sans', Arial, sans-serif;padding: =
10px;border-width: 0;font-size: 1px;line-height: 1px">
<img =
src=3D"https://i.emlfiles4.com/cmpimg/1/4/6/9/7/2/files/1909848_logo-1.pn=
g" style=3D"width: 140px;min-height: auto;display: block;max-width: =
100%" class=3D"ee_editable ee_no_upscale" alt=3D"" =
preserve-img-size=3D"" width=3D"140">
</td>
</tr>
</tbody>
</table></td></tr></tbody></table></div><!-- STACK COLUMN : END =
--><!--[if mso]></td><td align=3D"left" valign=3D"top" =
style=3D"width:136px;" width=3D"136" class=3D"column"><![endif]--><!-- =
STACK COLUMN : BEGIN --><div class=3D"stack-column stack-column-width" =
style=3D"display: inline-block;vertical-align: top;width: =
21.25%;max-width: 21.25%;min-width: 100%"><table cellspacing=3D"0" =
cellpadding=3D"0" border=3D"0" width=3D"100%" role=3D"presentation" =
style=3D"table-layout: auto;"><tbody><tr><td dir=3D"ltr" =
class=3D"col-inner ee_dropzone" align=3D"left" style=3D"font-family: =
'Open Sans', Arial, sans-serif;border-width: 0;padding: 0"><div =
class=3D"ee-show-on-desktop" style=3D"display: none"><!--[if mso]><table =
cellpadding=3D"0" cellspacing=3D"0" =
width=3D"100%"><tr><td><![endif]--><table width=3D"100%" border=3D"0" =
cellspacing=3D"0" cellpadding=3D"0" class=3D"ee_element ee_spacer =
col-font-reset" ee-type=3D"element" role=3D"presentation" =
style=3D"font-size: 14px;text-align: left;min-width: 100%;table-layout: =
auto"><tbody><tr><td style=3D"font-family: 'Open Sans', Arial, =
sans-serif;font-size: 1px;line-height: 1px"><img =
src=3D"https://i.emlfiles4.com/cmpimg/t/s.gif" style=3D"max-width: =
100%;display: block;width: 1px;height: 10px" alt=3D"" class=3D"" =
border=3D"0" height=3D"10" width=3D"1"></td></tr></tbody></table><!--[if =
mso]></td></tr></table><![endif]--></div><table cellpadding=3D"0" =
cellspacing=3D"0" class=3D"col-font-reset ee_element ee_imageelement" =
width=3D"100%" ee-type=3D"element" style=3D"font-size: 14px;text-align: =
left;min-width: 100%;table-layout: auto" role=3D"presentation">
<tbody>
<tr>
<td valign=3D"top" align=3D"left" class=3D"element-pad element-bord" =
style=3D"font-family: 'Open Sans', Arial, sans-serif;padding: =
10px;border-width: 0;padding-top: 10px;padding-right: =
10px;padding-bottom: 10px;padding-left: 10px"><table border=3D"0" =
cellpadding=3D"0" cellspacing=3D"0" class=3D"ee_notfixed" =
style=3D"table-layout: auto;" ee-template-version=3D"8.4" =
role=3D"presentation">
<tbody>
<tr>
<td width=3D"35" align=3D"left" style=3D"font-family: 'Open Sans', =
Arial, sans-serif"><a =
href=3D"https://email.howkinsandharrison.co.uk/c/AQi1nBYQ0YX1ARiM_4JhIP6a=
_w4owZ3FBuGAuGluHMK7MY4LdOD-6yDkguOEjpWLgDY1odIVsyhB" style=3D"color: =
rgb(255, 255, 255); text-decoration: none; display: block;">
<img =
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.png" class=3D"ee_editable ee_smallimage ee_pnggif_image ee_no_upscale" =
style=3D"display: block;width: 35px;max-width: 100%;height: auto" =
border=3D"0" preserve-img-size=3D"" alt=3D"" width=3D"35"></a></td>
<td width=3D"5" style=3D"font-family: 'Open Sans', Arial, =
sans-serif"><img src=3D"https://i.emlfiles4.com/cmpimg/t/s.gif" =
style=3D"display: block;width: 4.5px;max-width: 100%;height: auto" =
alt=3D"" class=3D"ee_smallimage ee_pnggif_image vedpw15" border=3D"0" =
width=3D"4.5"></td>
<td width=3D"35" align=3D"center" style=3D"font-family: 'Open Sans', =
Arial, sans-serif"><a =
href=3D"https://email.howkinsandharrison.co.uk/c/AQi1nBYQ0YX1ARiM_4JhIP-a=
_w4owZ3FBgm3WF109L0lgkR3HhuIzwEL4KyGUD2Ll7ao3-7RnGBP" style=3D"color: =
rgb(255, 255, 255); text-decoration: none; display: block;">
<img =
src=3D"https://i.emlfiles4.com/cmpimg/1/4/6/9/7/2/files/1909852_group-165=
.png" style=3D"display: block;width: 35px;max-width: 100%;height: auto" =
class=3D"ee_editable ee_smallimage ee_pnggif_image ee_no_upscale" =
border=3D"0" preserve-img-size=3D"" alt=3D"" width=3D"35"></a></td>
<td width=3D"5" style=3D"font-family: 'Open Sans', Arial, =
sans-serif"><img src=3D"https://i.emlfiles4.com/cmpimg/t/s.gif" =
style=3D"display: block;width: 4.5px;max-width: 100%;height: auto" =
alt=3D"" class=3D"ee_smallimage ee_pnggif_image vedpw15" border=3D"0" =
width=3D"4.5"></td>
<td width=3D"35" align=3D"center" style=3D"font-family: 'Open Sans', =
Arial, sans-serif"><a =
href=3D"https://email.howkinsandharrison.co.uk/c/AQi1nBYQ0YX1ARiM_4JhIICb=
_w4owZ3FBlkGPixNYrIwlZKeGStdUydazCXGqxTfvw7nHXEScJvq" style=3D"color: =
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<img =
src=3D"https://i.emlfiles4.com/cmpimg/1/4/6/9/7/2/files/1909853_group-166=
.png" style=3D"display: block;width: 35px;max-width: 100%;height: auto" =
class=3D"ee_editable ee_smallimage ee_pnggif_image ee_no_upscale" =
border=3D"0" preserve-img-size=3D"" alt=3D"" width=3D"35"></a></td>
</tr>
</tbody>
</table></td>
</tr>
</tbody>
</table></td></tr></tbody></table></div><!-- STACK COLUMN : END =
--><!--[if =
mso]></td></tr></table><![endif]--></td></tr></tbody></table><table =
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