The Landed Estates Annual Review highlights the challenges and opportunities for the year, and covers a wide range of topics affecting those operating in the sector.
Our articles in the 2016 issue are:
The Acceptance in Lieu and Cultural Gifts Schemes
Edward Harley, Chairman of the Acceptance in Lieu Panel, speaks to us about the process of offering chattels in lieu of tax, either through the Acceptance in Lieu Scheme or the Cultural Gifts Scheme.
The challenges facing a modern estate
The resident agent at the Bramham Park Estate gives us an insight into his working life, overseeing the Leeds Festival, the annual world famous horse trials, and an on-site anaerobic digestor.
Dealing with farming losses and running a successful shoot
We deal with the issue of farm losses and also look at the implications of establishing a successful shoot on an estate, via our fictional estate-owning family the Summerton-Winters.
VAT and the ‘Transfer of a Going Concern’
When selling a business, it can be important to obtain VAT relief ('Transfer of a Going Concern' relief). We look at what needs to be done to ensure a sale qualifies.
Diversification and the next generation
Two young successors speak to us about the very different projects that they are spearheading: one is regenerating a grouse moor and the other is borrowing to build a multi-million pound portfolio of commercial property.
Land reform in Scotland: what does it mean in practice?
Land reform in Scotland continues apace and our article looks at some of the key issues at stake.
Succession and inheritance tax
Succession and inheritance tax are important issues for landowners: too often planning for succession is left too late. Our article focuses on the key considerations.
The variation of trusts
James Rivett of Pump court Tax Chambers explains the increasing importance of the Variation of Trusts Act 1958.
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