
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.
