Suzie Horne

The plan to limit inheritance tax (IHT) relief for farming and other businesses to the first £1m of value has been met with shock.

There is little doubt among advisers that the proposed cut to inheritance tax (IHT) reliefs will bring more land onto the market. The question is, how much land and at what value?

Sporting rights can give rise to legal issues, highlighting the need to be clear about who is entitled to do what, how and where.

Lobbying against the proposed cut to agricultural property relief (APR) and business property relief (BPR) is intensifying.

The potential impact of the Budget's inheritance tax (IHT) relief cut needs careful calculation, advisers warn.

Regardless of the final outcome of the Budget, there are housekeeping steps that should be taken by farming businesses to ensure things are in place so

Kevin Davies and his wife Jenni farm near York in Western Australia, with their son Alex and his wife Shannen. The family has been farming in the area

Working on or managing farms in other countries brings a host of experience that can enrich and enhance an individual's approach to work and to life.

Hire purchase is still the most common way to finance farm machinery, offering the ability to claim capital allowances and a full VAT reclaim at the start

A planning and infrastructure bill is due to be introduced early this year. Alongside other planning reforms, it is proposed to include wider compulsory