Farm Tax Brief

Solar panels and "solar parks" on farms

With HMRC under pressure to increase revenue in the face of rising government borrowing costs, many farmers are likely to experience their first ever "benefit-in-kind" (BIK) inspection in the months and years ahead. Five thousand extra inspectors..

In the case of Alan and Diane McFarland (a Partnership) v Revenue and Customs [2026] UKFTT 315 (TC), the First-tier Tribunal (FTT) found that the supply of "bed and breakfast" services provided for cattle was deemed not to be two separate supplies..

Successful mixed use SDLT claim for property with busy public path

Farm tenancy restructuring and the role of the first Commissioner for the Tenant Farming Sector

Valuations are essential for Inheritance Tax (IHT) calculations in order to maximise IHT relief. Valuations will generally be reduced by restrictive covenants so establishing the existence of the restrictions and then the validity of the covenant is..