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Legal update

Pink Book 3

The Burges Salmon Guide for Landowners and Farmers
25 September 2024

Legal update

Important decision on agricultural Notices to Quit

Thomas v Turner is a controversial Court of Appeal decision narrowing scope for the court to 'rescue' and hold valid an incorrect agricultural Notice to Quit

09 November 2022

Legal update

What is and what is not a proprietary estoppel claim? Earl of Plymouth v Rees and the limits of a claim in proprietary estoppel

The decision in the Earl of Plymouth v Rees proprietary estoppel claim summarises the applicable principles and shows the limits of proprietary estoppel as a cause of action
16 December 2021

Legal update

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

Legal update

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

Legal update

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

Legal update

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

Legal update

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

Legal update

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

Legal update

The new Electronic Communications Code – what does it mean for landowners?

The new Electronic Communications Code is designed to promote investment in communications and give greater freedom to operators. But how will it affect landowners?
21 March 2017

Legal update

Renewable energy on farms

Renewable energy projects on farms have become increasingly popular. However, recent changes to planning mechanisms are limiting what farmers and landowners can do.
20 March 2017

Legal update

Agricultural land beside water – riparian rights

The ownership of land next to water is a specialist issue. The majority of this land is agricultural and many different rules apply. 
10 October 2016
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