Showing 1-12 of 14 results

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

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

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

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

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

Service of notices under the Agricultural Holdings Act 1986

The limited circumstances in which Agricultural Holdings Act 1986 tenancies can be terminated means notices need to be right first time. Will you avoid the most common pitfalls?
19 September 2016

Parking disputes: clear signs could help stop others from parking on your land

Putting signs up can help you to show that you object to someone else using your land and stop them acquiring prescriptive rights over your land.
09 September 2016
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