Displaying 1-10 of 119 results
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21st century farming: navigating challenges and embracing opportunities
- Article
- 11 Nov 2025
In a recent session chaired by Mark J Lumsdon-Taylor from MHA, key figures in the agricultural sector, including Victoria Atkins, Shadow Secretary of State for Environment, Food and Rural Affairs, and Tim Farron, Liberal Democrat MP, discussed the pressing issues facing modern farming.
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The view from the Chair
- Article
- 05 Sep 2025
After a sunny and dry spring and summer, September has started with some welcome rain.
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Biodiversity Net Gain – where are we?
- Article
- 21 Aug 2025
As mainstream agricultural profitability falls and the Budget for on-farm environmental schemes is under pressure and uncertain, many businesses are starting to consider other possibilities for diversification, including the longer-term environmental opportunities presented by Biodiversity Net Gain (BNG) and Nutrient Neutrality (NN).
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Farmland values – where are they going?
- Article
- 19 Aug 2025
As readers will be aware, the agricultural industry is not currently at its most buoyant.
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IHT reforms – details announced
- Article
- 19 Aug 2025
Following the Autumn Budget and the consultation on trusts which took place in the Spring, HMRC released a series of papers on 22 July summarising the points raised in the consultation and outlining the draft legislative changes.
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SDLT and farming
- Article
- 06 Aug 2025
Farmers up and down the country are reviewing the ownership of their land and properties in an attempt to mitigate the effects of the changes to Agricultural Property Relief and Business Property Relief that were announced in the Autumn 2024 Budget and which are now enshrined in draft legislation. An often overlooked tax that needs to be considered when transferring land and property is SDLT.
Making your farming business future proof
- Article
- 24 Jul 2025
Reading the farming press is often a sombre experience with lots of negative headlines and plenty of examples that demonstrate the challenges in the industry. In some ways, it has always been the same in an industry faced with so many variables, with farmers generally looking from the perspective of a glass half empty. Whilst the challenges are certainly considerable, the last few years have seen a period of better profitability in most sectors, and that has provided the chance for many farmers to take a long hard look at the future and start to make medium to long term plans to future-proof t...
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What the IHT changes mean for farmers
- Article
- 21 May 2025
As has been well documented in the national press, significant changes were made to inheritance tax reliefs (“IHT”) as part of Rachel Reeves' Autumn budget. These changes could force individuals to sell off farms that have been in the family for generations, due to the “dry tax charge” that will potentially arise on death. Essentially, a dry tax charge is a tax liability that crystallises without an individual receiving any funds to discharge the liability.
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The view from the Chair
- Article
- 29 Apr 2025
Since my last ‘view from the Chair’, it feels like there has been a constant rollercoaster of uncertainty for farming businesses.
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Why “selling the farm to the family for a pound” generally doesn’t work
- Article
- 11 Apr 2025
As the impact of the Budget 2024 changes sinks in, it is clear that asset transfers will feature heavily in the range of responses suggested to (or by) clients. Certainly, this is the case in some of the more imaginative proposals which have been suggested in social media! However, these “cunning plans” tend to ignore the impact of the various related party rules, which are intended to ensure that everyone is related to almost everyone to whom they might like to pass assets and hence market value is used instead of stated transaction value. It may therefore be useful to draw together the main ...
Displaying 1-10 of 119 results