Showing 1-12 of 13 results

What does Hirachand mean for 1975 Act cases?

Hirachand has attracted a lot of comment. We look at what it means for Inheritance (Provision for Families and Dependants) Act 1975 cases
22 October 2021

When is a farmhouse not a farmhouse?

Reassurance for farmers concerned that Inheritance Tax relief might not be available due to low level farming activities in the years prior to their deaths

17 January 2020

A tax payer victory – Business Property Relief success

Having succeeded in a claim for Business Property Relief on a horse livery business at the First Tier Tribunal, Mrs Vigne’s executor has now succeeded at appeal in the Upper Tribunal.
13 December 2018

Holiday cottages tax: IHT relief not just a theory

A case this year has at long last seen HMRC lose a challenge on the availability of IHT relief on a holiday cottage business.

05 July 2018

Grazing Licences – avoiding the tax traps

Grazing licences are often used for short term occupational agreements. The content and operation of those licences must be carefully considered to make sure they are tax efficient.
22 November 2017

New reporting obligations on trustees

The amount of compliance and due diligence that trustees must comply with has grown greatly in recent years. We set out recent compliance obligations that trustees must be aware of.
24 October 2017

A cure for "subsidy addiction"?

A review of subsidies to farming post-Brexit may also result in a review of all the benefits farmers receive, including tax relief. The issues will be wider and more complicated than some may think.
21 September 2017

Publication

Checks or Cheques?

From October 2014, residential landlords who fail to check if their tenants have the right to live in the UK, before renting out their property, will face the prospect of fines.
14 July 2014

Publication

Food, Farming and Land Quarterly – Spring/Summer 2014

The latest edition of Food, Farming and Land Quarterly, discussing current issues in the sector.
04 June 2014

Publication

Food, Farming and Land Quarterly

The latest edition of Food, Farming and Land Quarterly, discussing current issues in the sector.
27 February 2014

Publication

Private Client Briefing ; Winter 2013/2014

Our latest update on the topical issues and legal developments for private clients.
14 January 2014

Publication

Food, Farming and Land Quarterly ; Summer 2013

The latest edition of Food, Farming and Land Quarterly, discussing current issues in the sector.
06 September 2013
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