Acting for Farmers: An Update

This course takes a broad and practical look at the main issues affecting farmers and their advisers. It is primarily aimed at those tax and accounts staff with a reasonable knowledge of IHT and CGT issues.

Content will include:

• Farmhouses
• APR, BPR and occupation
• BADR (associated disposal issues in particular)
• Reminder of other CGT reliefs
• Where we are with FHLs
• Other land issues including sale consideration
• Proprietary estoppel