The Autumn 2025 edition of the Agricultural Focus is now available. We cover a range of topics including:
- Upcoming IHT reforms: key changes for individuals and trusts
- Farming trade losses: the five-year rule and extended relief claims
- Understanding HMRC’s rules on beater’s wages and casual workers
- Company account changes
- Identity Verifications for Directors and PSC’s
- Meet the team: Matt Davies
As well as the Agricultural Focus publication, we’ve also asked a selection of our professional legal partners to offer insights for farmers and landowners including:
- Pre and post nuptial agreements and the farm, by Helen Bowns at Shakespeare Martineau
- Buying and selling a farm, by William Hart at HCR Law
- BNG and natural capital reserves, by Ben Sharples at Michelmores
- Trusts from a legal perspective, by Cerith Rees and Helen Gregory at Knights
