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Agriculture & Estates team

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Our Agriculture & Estates team understands farming from a personal and professional perspective, taking into account that farming is more than a business, but often a whole generational way of life. We listen to the needs of each farming family and often work with them generation after generation to ensure that we can tailor advice to meet their, and their successors, wishes and aspirations.

Jessica Newton
 

Farming families and proprietary estoppel

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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...

Succession planning for farming families

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The recent Court of Appeal decision in Kingsley (Deceased) v Kingsley highlights the importance of succession planning and thinking about the future for farming families. Background The Kingsley family had farmed at...

Potential changes to Business Property Relief

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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...

How might changes to CGT affect farmers and land owners?

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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,...

New Agriculture Bill in Parliament ahead of Brexit

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On 16 January 2020, the Agriculture Bill was introduced into Parliament, but what will this mean for farmers and agricultural workers? The Agriculture Bill is intended to replace the Common Agricultural Policy on the UK’s exit from the European Union....

The General Election: Entrepreneurs' Relief for farmers

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Ahead of the General Election on 12 December 2019, it seems as though Entrepreneurs’ Relief may be at risk. The Labour party has undertaken to abolish Entrepreneurs’ Relief, whilst the Conservatives have promised a ‘review and reform’...

APR: scaling back farming activities in later life

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A recent case at the First-tier Tribunal, Charnley v HMRC, concerned a farmer that had historically farmed the land in question with his father. In the years prior to the farmer’s death, his farming activities had been scaled back to reflect his...