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Property

Residential and Commercial property (freehold and leasehold), planning and agricultural sales.

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News and Developments

HORSES AND LIVERY YARDS

For decades the Revenue’s approach when using land on which to keep horses has been that it is not agriculture, nor in many cases would it be regarded as a business for which business property relief on death would be allowed. Rather it is the nature of an operation which would fall under Section 105 (3) of the IHTA “land or buildings or making or holding investments”.

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HOLIDAY LETS

Many rural land owners were encouraged by the Government and/or their Bank to supplement their farming income through:

(a) developing that old and possibly redundant barn for holiday or longer lets and/or

(b) having to learn to manage without the farm labourer. Let out the old labourers cottage for similar purposes. Neither, of course, fall obviously within the definition of “farming” for the purposes of agricultural property relief (APR) available on death

Whether these properties do or do not it has to be remembered that taxable relief is on value for agriculture not what that property might be worth on the open market.

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THE FAMILY TRUST

The British legal trust has by some been regarded as one of the finest ideas of the British legal mind. Although others living with some trusts may well take a different view but where our legal system went during Empire so did the trust.

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PARTNERSHIPS

Preparing a written Partnership Agreement which defines the parties, the partnership intention and the assets to be used, can be so helpful to record the agreement and should be an essential part of any rural business planning.

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