The recent case of Sargeant V Sargeant saw a widow, Mrs Sargeant, attempt to bring a claim for maintenance and dependence against her husband’s estate, 10 years after his death. Mrs Sargeant’s late husband originally farmed in partnership with his brother and sister after the death of their parents. After the death of his brother, […]
The Government has laid out its 25 year environmental plan. Many aspects of the plan might impact farmers including potential rules about the use of water and the efficient use of fertiliser. However, an opportunity does present itself in the new “Northern Forest Scheme” – a scheme to plant a belt of trees across the […]
Renowned for its high-quality partner-led legal advice, Hay & Kilner has been recommended in 19 practice areas in The Legal 500 2017, a clear sign of the quality and breadth of service offered to its loyal client base. Named as a regional heavyweight, the full-service Newcastle based firm is regarded in the highest terms for […]
Finally some good news for those diversifying on the farm and a decision which goes in favour of horses! As many will know, keeping horses has often been a problem when claiming Inheritance Tax (‘IHT’) relief on death. This is because HMRC does not regard horses as an agricultural purpose (except in very limited circumstances) […]
