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Farming Succession and the impact of the Autumn Budget 2024

Emma Morris
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The autumn budget has come as a shock to many farmers who may now face a significant Inheritance Tax bill if they die after the 6 th of April 2026. From then, the 100% Business Property Relief and Agricultural Property Relief will vanish. There is though...

Right to Buy - Changes due to the 2024 Autumn Budget

Kerry Cudworth
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Right to Buy (RTB) enables social housing tenants to buy their homes with the benefit of a large discount against the market value. You can check the eligibility criteria at Eligibility - Own Your Home - Own Your Home Currently, the maximum discount on...

The impact of the 2024 Budget on your estate planning

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The latest UK budget introduced several measures that may significantly impact your estate planning, with implications for Inheritance Tax (IHT), Capital Gains Tax (CGT) and pension transfers. These changes may affect the way you manage your estate, make...

Resolving title problems when selling commercial property

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If you are selling your commercial property, you should expect your buyer to carry out extensive due diligence before exchanging contracts.  It is not unusual for that exercise to reveal some issues on the title, which could delay the transaction, cause...

Minority shareholder concern over misuse of company assets

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Misuse of company property or assets by majority shareholders or directors is a common cause of concern among minority shareholders. If you are lucky, there will be other minority shareholders who can join you in tackling this problem through your voting...

The budget, and six items for a business governance health check

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Several measures announced in the Autumn Budget will affect businesses, and this serves as a timely reminder to review and update plans for your business. As a company director, the subject of business governance should be at the forefront of your mind. By...

Changes to succession rules for AHA tenancies

Amy Clarkson
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The rules regarding succession of Agricultural Holdings Act 1986 (AHA) tenancies has recently changed, with the new rules taking effect on 1 September 2024. To succeed an AHA tenancy, it must first be ascertained that the tenancy benefits from succession...

Events to help futureproof your farming business

Amy Clarkson
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Our Head of the Agricultural Law team at Crombie Wilkinson Solicitors, Amy Clarkson, invites NFU North members to attend one of the Business Resilience Roadshow events we are taking part in alongside the NFU, GSC Grays and local accountants. At the events,...

Green leases for commercial property and the new model clauses

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The idea of ‘green’ leases for commercial property is rising up the agenda as policies push all parts of the economy towards net zero, but many commercial landlords and tenants do not really know what a green lease should contain, and who should...

Selling your business - do you need to use a broker?

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If you are looking to sell your business, then finding and selecting a suitable buyer will be your primary concern. If you do not already have a buyer lined up and need to go to market, then appointing a business sales broker may be a necessary step forward....

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