Tax, trusts and succession planning

This overview is a guide to the Property content within the Tax, trusts and succession planning subtopic, with links to the appropriate materials.

Farming and agriculture—financial remedy proceedings—This Practice Note draws together the key concepts and considerations that arise where one or both parties to financial remedy proceedings have an interest in a farming or agricultural business. It considers the structures commonly encountered when dealing with a financial remedy application involving a farming or agricultural business, valuation and the related issue of expert evidence, as well as the available forms of order and practice points.

IHT—agricultural property relief—This Practice Note discusses the conditions required to be met in order to obtain...