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Agricultural Partnership Agreements – valuing partnership assets

5th May 2015
Given that many farming businesses involve different generations of the same family, an Agricultural Partnership Agreement is vital to keep the working relationship on a business footing. However, it needs to be well-thought through and clearly written, especially in relation to any exit strategy for one or more of the partners. Alistair Millar, agricultural lawyer at Tallents in Southwell, looks… Read more

Agricultural Property Relief – reducing tax bills and protecting all your reliefs

5th April 2015
With forethought and planning, it may be possible to use Agricultural Property Relief (APR) to protect certain farming assets from Inheritance Tax (IHT) and therefore pass the farming business down to the next generation with a reduced tax bill. Alistair Millar, partner at Tallents in Southwell, looks at the key requirements when succession planning to maximise tax reliefs for farmers.… Read more

Agricultural Property Relief – protecting your relief

8th October 2014
As many farms today have diversified and evolved, so the opportunities to gain full agricultural property relief (APR) have become even more complicated. Alistair Millar, partner at Tallents in Southwell, looks at the key requirements to maximise reliefs for farmers. Alistair explains: “APR is an important part of succession planning for farmers wishing to pass on the maximum amount of… Read more

Conservation covenants – what developers and landowners need to know

6th September 2014
Tom says: “A conservation covenant is a voluntary agreement between a landowner and a conservation organisation, or public body, to do, or not do, something on their land for a conservation purpose. This might include, for instance, agreements to maintain woodland and allow for public access or to refrain from using certain pesticides on native vegetation. “The Law Commission, an… Read more

A new lease of life for redundant agricultural buildings

8th March 2014
On farms up and down the UK there are many old agricultural buildings slowly crumbling away. Once used to house tractors, today’s farmers are now unable to use old barns and outbuildings to store modern machinery as farming equipment has changed and the buildings are just not large enough any more. As a result, the barns and outbuildings slowly fall… Read more