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Farm Tax Brief

Contentious "silent" farm wills without a letter of wishes

Contentious "silent" farm wills without a letter of wishes

Historically, FTB has included detailed consideration of wills and related disputes. An article in the October 2024 issue examined farm disputes, the "litigation habit" and the importance of avoiding litigation. FTB has also considered will disputes involving land used for horses that had development value, particularly where undue influence was alleged. The December 2024 issue looked at changes to wills before and after the first Labour Budget, as well as lasting powers of attorney in the context of wills. Coverage of farm succession planning was continued in March 2025, with its practical aims explored further in October 2025. The April 2026 issue examined the unsuccessful proprietary estoppel claim in Maile and Another v Maile and Others [2025] EWHC 2494 (Ch) and contrasted it with the decision in Armstrong v Armstrong and Another (Re Remedy) [2025] EWHC 2054 (Ch). This article brings these strands together by considering the importance of a letter of wishes.

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