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FARMERS


Inheritance tax review: the OTS’s second report
Card image Sue Laing
Although simplification was the aim, the report has inevitably strayed into matters of policy and it proposes some potentially significant changes, writes Sue Laing (Boodle Hatfield).
17 July 2019
OTS proposes IHT shake-up of lifetime gifts
The latest OTS report on IHT explores complexities and technical issues around gift exemptions, lifetime gifts, and distortions in the way business property relief and agricultural property relief operate.
10 July 2019
Grain silo is plant
Card image Julie Butler
Good news for farmers.
9 April 2019
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