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Where land is leased to a solar power operator, it no longer qualifies for agricultural property relief so could be subject to inheritance tax of up to 40%. 

Local authorities have been slow to come to terms with the new Class MB permitted development right which allows agricultural buildings under certain circumstances to be converted into residential dwellings.

Balancing your wishes and the expectations of the next generation can be emotional and sometimes extremely complicated.

1 January 2015 saw the introduction of the Basic Payment Scheme (BPS) which replaced the existing Single Farm Payment Scheme.

Restrictions on the title to registered land can cause undue problems when it comes to a sale.

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