Agriculture

Agricultural and rural

Tax

Inheritance Tax

Advice in respect of IHT within an agricultural context including potentially exempt transfers; agricultural and business property relief; the creation of trusts and other devices to mitigate this tax.

Capital Gains Tax

Advice on the principal private residence exclusion; the general incidence of the tax; indexation; retirement and taper relief.

VAT

Advising on the general incidence of the tax, standard rating, zero rating and exempt ratings; options to waive exemptions to tax and transfers of going concerns; also in connection with the grant of sporting rights.