Farm Tax Brief
Farm sales - pre-exchange inspection
From as early as December 2024, FTB has reviewed an increase in farmland sales. In May 2026 we considered the Court of Appeal's
judgment in
Cobden v Cobden [2025] EWCA Civ 1612, which allowed a buyout by one of the parties, as opposed to a sale. However, not every farm can achieve
a buyout and there are still forced sales arising from disputes.