Since February 2024, Biodiversity net gain (BNG) has been a mandatory requirement for new planning applications on major developments. This now means that developers will need to deliver a BNG of at least 10% to replace any biodiversity destroyed through...
Yet another farming case has made the headlines. Williams v Williams 2022 was heard in the High Court last month. About the Williams v Williams case: In this case, a challenge was made by one farming son...
Proprietary estoppel cases are becoming increasingly common in the farming sector, often with one child, rightly or wrongly, believing that they will inherit the entire farm on the death of their parents. Some children would have worked on the farm their...
In 2019, the Office of Tax Simplification (“OTS”) carried out a review of UK Inheritance Tax (“IHT”) as set out in Katie Gibson-Green’s blog “ Proposed changes to IHT and how that affects farmers ”. One of the...
Capital Gains Tax (CGT) is payable on any chargeable gains made on the disposal (or deemed disposal) of capital assets. The Finance Act 2019 came into force on 12 February 2019 and implements changes to the current CGT regime taking effect from 6 April 2020,...