Insight
Publish date
7 November 2022
Agriculture & Rural Property – November 2022
This edition has articles covering what the future may hold for farming subsidies, the importance of considering the inheritance tax implications of refinancing agricultural business debt, energy efficiency and letting listed buildings, and insight into shooting rights.
If you have any questions about these topics, then please do get in touch.
A further shake up to farming subsidies?
Recently farmers have started to accustom themselves to the idea and implementation of the new Environmental Land Management Schemes (ELMS) but, since the new government’s recent mini-budget, everything has again been thrown into turmoil, as Penelope Edgar explores.
How does refinancing debt for agricultural businesses impact on inheritance tax planning?
In times of financial turmoil, it may be sensible or even essential to review the terms of loans and other debt arrangements. However, when it comes to agricultural and business property care needs to be taken when looking at historic debt arrangements as new liabilities may have an adverse impact on the availability of reliefs for inheritance tax purposes, as Esther Lee highlights in this article.
Energy Performance Certificates and Listed Buildings
Kate Cairnes looks into the rules regarding EPCs for listed buildings and shows how one land owner has approached improving energy efficiency for his tenanted listed buildings.
What are shooting rights, and how do they work?
The turn of autumn brings with it crisper mornings, leaf covered paths and the start of the shooting season. Robert Trench explores what can you shoot, and when.
