This title examines traditional farming and diversification in the light of tax and planning procedures.
It explores the current trend in the rural sector to diversify away from pure food production, and the turn toward alternative land use for the purpose of profitable enterprise. It also covers forms of tax planning that are necessary to cope with the upheavals facing all those in farming communities.
Since the last (4th) edition in January 2016, there have been many changes in this area, in particular regarding subsidies, property development and Brexit-led implications, as well as a greater emphasis on probate preparation and dispute. These are as a result of new legislation and key tax cases, which will all be covered in a new edition.
Areas of change since the last edition include: