Compared to any other industry agriculture is currently offered the most generous inheritance tax reliefs.

An agricultural business will, of course, always have the option if agricultural property relief is not available upon an asset to consider whether business property relief is available.

With extra inheritance tax reliefs, one would assume therefore that dealing with the death of a farmer should be simpler than the death of any other businessman – however it usually is not.

The common position is that…

Many farmers are looking to start or expand existing agricultural and non-agricultural enterprises and considering profitable diversification.

The Planning System regulates the use of land and buildings in the public interest by ensuring that the right kind of development occurs in the right place and that any permitted development is sustainable for the environment and the local area.

When you apply to the local authority for Planning Permission (usually either the council or a National Park Planning Authority) they…

Are You Taking Stock?

Many owners of farming land have owned their land for many years, quite often due to being handed down through generations.  As such, there is little reason for their deeds to be looked at.  Often they enter into informal arrangements with third parties without involving a solicitor, which can also impact on any future sale of that land.  So when the decision is made to sell issues can arise such as:

Where are your title deeds…