Practice Notes: Agricultural

‘Super-deduction’ tax break ‘grossly unfair’ for professional services industry

Many professional services businesses set to miss out on £25 billion 'super-deduction' tax break

05 Mar 2021

The rural challenge

Protecting the wealth of a farming business calls for a range of experienced lawyers, says David Wood

21 Oct 2020

Tinkering with inheritance tax

Recommendations by the Office of Tax Simplification to streamline inheritance tax are not fundamental reform but are welcome, says Matthe

23 Oct 2019

New EU trade relationship key to farming sector

Brexit will have a fundamental impact on UK’s agricultural industry, sa

18 Jan 2017

Commons and the law: The old and the new

Alec Samuels considers the problems of old and new commons and old and ne

26 Oct 2016

‘Glamping’: A trade or furnished holiday accommodation

With the rise of glamorous camping, Julie Butler considers the tax efficiency of far

18 Aug 2016

Battle for the green belt

The decision in Lee Valley casts some light on provisions of the NPPF regarding when a development can be considered 'appropriate' in the green bel

02 Jun 2016

Defining boundaries

Recent case law relating to proprietary estoppel and boundary disputes illustrates the importance of providing clients with specialist advice, writes Carol

08 Sep 2015

Proprietary estoppel is experiencing something of a revival

David Kirwan ponders the reasons behind a recent increase in proprietary estoppe

26 May 2015

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