I was interested to read the recent case of IX v IY  which considered the question...
Asset purchases with long-term interests
Birkett Long acted on behalf of a partner selling their interest in a farming partnership. The transaction involves complex tax planning arrangements to ensure the protection of entrepreneur’s relief for both the outgoing and the continuing partner. The transaction involves numerous different land titles and the tidying of arrangements to enable to the transaction to proceed.
Birkett Long value working with long-standing clients, and having a long term relationship ensures a full understanding of the assets and interests to be dealt with, making the process smoother to the benefit our client.