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With the summer heatwave past us, and Selfridges having now opened up their Christmas Shop, all eyes now seem to be on the festive period....
This is the third and final installment of my articles on the subject of farming families and the succession issues that surround them. We...
When incorporating a company, it is easy to overlook the possible need for a shareholders’ agreement. A shareholders’ agreement can be a crucial tool...
The term ‘partnership’ describes a relationship between parties carrying on a business in common with a view to profit. Despite the creation of limited...
What is my status if I have remained in occupation following the expiry of a contracted-out lease?
If you are applying for a divorce or dissolution of your civil partnership, then you will also need to sort out the financial arrangements between...
Following on from my previous article, if, as a farm business owner, your intention is to only pass on the farm after your lifetime, then...
Over the years, I have observed that it is very common in family businesses for family members to hold the key positions. Sometimes, merit plays...
Option to renew a “contracted out” lease Nothing in the Landlord and Tenant Act 1954 states that including an option to renew in a “contracted out”...
Inheritance tax is, on the face of it, a fairly simple tax to apply. If the value of your estate at the date of...
From the 1 June 2019, the Tenants Fees Act 2019 (“the Act”) prohibits landlords or agents charging fees to tenants in England unless it is...
Many farming families find the issue of succession planning a difficult balancing act to achieve. There are often competing interests, uncertainties and factors beyond an...