National Minimum Wage in the Hospitality Sector

Tessa Brown

The recent report carried out on Modern Working Practices has seen the Hospitality sector identified as one where a significant proportion of the workforce are on, or close to, the minimum wage.

It is all too easy to inadvertently fall foul of the National Minimum Wage (NMW) and National Living Wage (NLW) rates and with the repercussions for doing so quite severe, including naming and shaming, it is important to review this on a regular basis.

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What is the right price for farmland?

Andrew Whiting

Land, of any sort, is difficult to value. As accountants we are often required to value assets of one sort or another, and various tools have been developed to do so. However, none of these tools is particularly helpful when we look at agricultural land. Rental yield, when you take out some management costs, is miniscule, and there are many uncertainties, of which Brexit is only one.

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