Farming Law Blog

Inheritance Tax (IHT) is primarily a charge on your assets on death, including your share of assets jointly held with another person. However, lifetime gifts made within seven years prior to your death can also be brought back into charge. IHT is also...

Potential impact of Assured Agricultural Occupancy on diversification plans

• Posted2021-05-27 00:00
• AuthorPaul Burkinshaw

If a farmer decides that the new income will come from upgrading farm workers cottages for use as B&Bs or holiday cottages, or to demolish them to make way for something new, this can create significant issues unless proper consideration and planning is...

How staycations could be a diversification boost for farmers

• Posted2021-04-21 00:00
• AuthorPaul Burkinshaw

Unforeseen events, such as the fall out from the coronavirus pandemic, are often a catalyst for change. Even with the roll out of vaccines, one change that is likely to be with us for some time is the increase in people holidaying within the UK. ...

Update on commercial tenancies during the Pandemic

• Posted2021-03-17 00:00
• AuthorRichard Hugill

Unsurprisingly, the restrictions on forfeiture of business tenancies for non-payment of rent are to continue in England until 30 June 2021 - but what is likely to happen after that? Central government are likely to want to avoid an abrupt cliff-edge...

Does your business rely upon staff who you deem to be freelance or self-employed? If so, you would be well-advised to take a moment to review those relationships in light of the recent decision in Uber BV & othrs v Aslam & othr s. If, as in the...