Welcome to the Autumn edition of our Agricultural Law Briefing
With some EU help finally on its way for beleaguered dairy farmers, albeit limited in size and effect, we can perhaps hope that some of the longer term measures proposed may be implemented to bring more stability to the sector and to slow down the current numbers leaving the industry.
This Autumn has brought with it the resumption of the badger cull, with the inclusion of a Dorset cull zone for this year. Although encouraging for farmers within that area, in view of the anecdotal evidence from the other cull zones, it remains to be seen how far those protesting against the cull interrupted its implementation.
We have also seen the coming into force of a number of measures passed in the dying days of the Coalition Government; new protection of consumer rights (see p2) and new rules for residential landlords covering carbon monoxide and smoke alarms, provision of information and restrictions on termination where repairs have been requested (see page 6).
Meanwhile the new Government is now in full swing with a new process proposed for boundary disputes (see p4) and the much trumpeted new residence nil rate band for inheritance tax. For advice on this and other tax and estate planning matters please contact Stuart Thorne or David Maddock in our busy Agricultural Tax team.
We hope you enjoy this edition of Field Talk. Please do contact us for a no-obligation discussion if you need further advice.
- Inheritance Tax: The new Residence Nil Rate Band
- Consumer rights: A new regime for consumer protection
- Inheritance: Disinherited daughter successfully challenges will
- Powers of attorney: The fiduciary duties of attorneys
- Boundary Disputes: New proposed mandatory resolution by surveyor
- Annual Tax on Enveloped Dwellings: Watch out for lowering threshold!
- Inheritance tax relief: Bar set even higher for holiday lets
- Residential tenancies: New smoke and carbon monoxide regulations