Agricultural

Tinkering with inheritance tax

Recommendations by the Office of Tax Simplification to streamline inheritance tax are not fundamental reform but are welcome, says Matthe

New EU trade relationship key to farming sector

Brexit will have a fundamental impact on UK’s agricultural industry, sa

Commons and the law: The old and the new

Alec Samuels considers the problems of old and new commons and old and ne

‘Glamping’: A trade or furnished holiday accommodation

With the rise of glamorous camping, Julie Butler considers the tax efficiency of far

Battle for the green belt

The decision in Lee Valley casts some light on provisions of the NPPF regarding when a development can be considered 'appropriate' in the green belt, writes Victori

Defining boundaries

Recent case law relating to proprietary estoppel and boundary disputes illustrates the importance of providing clients with specialist advice, writes Carolin

Proprietary estoppel is experiencing something of a revival

David Kirwan ponders the reasons behind a recent increase in proprietary estoppe