Emma Morris

You may be surprised to hear about which estates have to pay inheritance tax (IHT) on death. Once you have farmed for more than two years, most working farms are able to pass from one generation to the next with no or reduced inheritance...

It is important to think about the future, even if it seems more uncertain than ever. Have you given any thought to your farm succession plan lately? Do you even have one? Who will run your business if you can’t? Farm succession planning is not just...