Seminar and Learn Live Broadcasts

CIOT East Anglia Branch – The Auditorium, The Forum, Norwich

Julie Butler FCA will be speaking from 2:00pm to 5:00pm on the subject of “Farming Update”

Agricultural & Business Property Relief – Beyond the Basics

Live at Your Desk – Learn Live – 9:30am to 4:30pm

This 6 hour session is aimed at private client solicitors and tax advisers. It will consider the maximisation of the interaction of Business Property Relief (BPR) and Agricultural Property Relief (APR) on a diversified farm and estate.

Wills & Tax Planning for Farmers & Landowners – The Current Position

Live at Your Desk – Learn Live – 10:00am to 1:00pm

This virtual classroom seminar will explore the importance of a well-drafted will in the context of solutions to the problems currently facing farming with high value farms against the uncertainties of the move to ‘farming for the environment’ and the drop in subsidies. With the slashing of APR (Agricultural Property Relief) and BPR (Business Property Relief) to 50% there is increased focus on succession planning with updated wills at the core of the tax planning.

Accounting for Trusts & Estates – A 30 Minute Introduction for Private Client Practitioners

Webinar

Are you struggling preparing the accounts of a trust or a deceased estate? This short webinar will help get you up to speed quickly and effectively. The webinar will provide you with an understanding of why trustees and personal representatives should keep accounts and will cover the key principles of trust and estate accounting. You will also be given a practical example showing the double entries and statements involved at every stage.

IHT & Farms – Latest Update & Guidance in 30 Minutes

Webinar

The world of farming is changing with AR and BR cut to 50% and IHT liabilities looming. The farmers who traditionally have avoided paying for tax planning advice are focused and pressing for professional help. There has been much focus on lifetime gifts before April 2026 with concerns over gifts with reservation of benefits. The MPs are lobbying for April 2026 to be extended to April 2027, and the farming bodies have raised a ‘clawback’ scheme. HMRC continue to fight various diversification activities, e.g. allowing fishing, a wedding barn, holiday cottages etc as ‘holding investments’.

Trust Registration Service – The Latest Guidance for Farming Partnerships

Live at Your Desk – Learn Live – 1:00pm to 2:30pm

Despite the deadline of September 2022 being long gone there are still many farming partnerships that have not yet registered partnership property that is held in trust with the TRS. This virtual classroom seminar is aimed at those unregistered partnerships.

AR & Woodlands Relief – Latest Changes Explored

Live at Your Desk – Learn Live – 9.00am to 10.15am

Agricultural Relief (‘AR’) has been extended to include ‘farming for the environment’ from April 2025. AR is to be reduced to 50% from April 2026. The 50% reduction is subject to the £1 million allowance at 100%. Also, with Business Relief (‘BR’) reduced to 50%, the focus on Woodlands Relief as an inheritance protection has become more heightened.

APR and Woodlands Relief will be restricted to the UK. The working party reviewing farming for the environment have still to produce their report. All of these strands must be pulled together for farm succession planning.

The Complexities of Equine Assets & Tax Explained

Live at Your Desk – Learn Live – 1:30pm to 4:30pm

This virtual classroom seminar will consider all areas of equine tax planning. Many firms of accountants, solicitors and tax advisers have clients with equine assets and interests with associated tax issues that can be extremely complicated, especially where these involve full competition yards and studs.

IHT & Farms – The Latest Update & Guidance

Live at Your Desk – Learn Live – 9:30am to 1:30pm

As the dust settles on the Autumn Budget and the slashing of IHT relief to 50% from April 2026, the need for full farm succession planning is a reality. There will be potential increased IHT liabilities which will need full succession planning. Lifetime transfers are the hot subject but future CGT liabilities will have to be considered, as will funding, which could be through sales of farm properties.

Wills & Tax Planning for Farmers & Landowners – The Current Position

Live at Your Desk – Learn Live – 10:00am to 1:00pm

This virtual classroom seminar will explore the importance of a well-drafted will in the context of solutions to the problems currently facing farming with high value farms against the uncertainties of the move to ‘farming for the environment’ and the drop in subsidies. With the slashing of APR (Agricultural Property Relief) and BPR (Business Property Relief) to 50% there is increased focus on succession planning with updated wills at the core of the tax planning.

Agricultural & Business Property Relief-Beyond the Basics

London – Venue TBC 9.30am to 5.15pm

This full day in-person seminar is aimed at private client solicitors, farm accountants and tax advisers. It will consider the maximisation of the interaction of Business Relief (BR) and Agricultural Relief (AR) on a diversified farm and estate. The advanced level session will outline the need for IHT planning NOW for the farm business, especially with the move away from pure farming, considerations around the implications of claims for AR and BR around the Agriculture Act 2020, especially ELMs (Environmental Land Management schemes) and the need to “fill the subsidy gap” with profitable diversification/rewilding and/or development projects including carbon credits.

The Environmental Land Management Schemes & Tax – Protect your Client’s Position

Live at Your Desk – Learn Live – 1.00pm to 2.30pm

The focus of this session is the tax compliance and planning on environmental projects. The session will consider how to protect your client’s position whilst the results of the proposal are awaited with regard to APR/BPR claims and indeed all tax compliance and planning around environmental schemes. BPR will be a big focus as will ensuring that s.105(3) and the Balfour Matrix are achieved, especially following the Kingsworthy Meadow Fisheries case. We will look at the impact of the gradual loss of the Basic Payment Scheme (BPS) together with the negligible value claims for CGT on purchased BPS entitlements.

Acting for Farmers & Landowners – Tax Risks & Negligence Traps – Session 1

Live at your desk – Learn Live – 10.30am to 1.30pm

This live and interactive session is designed to give delegates a full overview of the tax risks and negligence traps currently facing the farming sector, with a particular focus on the role of the professional advisor in an ever-changing farming industry and looking at these problems in the context of a farm tax update on a broad range of subjects it will also look at the risks of the current changes to farming and the proposal of “farming for the environment” through ELMs without formal HMRC guidance as of yet.

It is understood that only one third of farming partnerships have Partnership Agreements in place, and the majority are out of date. There are large tax problems of owning the farm in the Ltd Company, although this is where the R&D relief can be obtained. The result is that the majority of the UK farming industry trades through partnerships, and thus it is vitally important for the professional advisor to understand the significance of having partnership agreements in terms of both risk and tax. Registration under the Trust Registration Service (TRS) must be considered.

Acting for Farmers & Landowners – Tax Risks & Negligence Traps – Session 2

Live at your desk – Learn Live 10.30am to 1.30pm

This live and interactive session is designed to give delegates a full overview of the tax risks and negligence traps currently facing the farming sector, with a particular focus on the role of the professional advisor in an ever-changing farming industry and looking at these problems in the context of a farm tax update on a broad range of subjects it will also look at the risks of the current changes to farming and the proposal of “farming for the environment” through ELMs without formal HMRC guidance as of yet.

It is understood that only one third of farming partnerships have Partnership Agreements in place, and the majority are out of date. There are large tax problems of owning the farm in the Ltd Company, although this is where the R&D relief can be obtained. The result is that the majority of the UK farming industry trades through partnerships, and thus it is vitally important for the professional advisor to understand the significance of having partnership agreements in terms of both risk and tax. Registration under the Trust Registration Service (TRS) must be considered.

Mixed-Use Properties & SDLT – The Complexities Uncovered

Live at your desk – Learn Live – 1.30pm to 3.30pm

This virtual classroom seminar is aimed at tax professionals and commercial property lawyers trying to fight through the mixed use SDLT criteria and why some cases succeed, and some cases fail at tribunal. This is in the context of the business and farming use of the commercial property. The focus of this presentation is on residences with land. It will review the impact of the SDLT mixed use ‘ambulance chaser’ who is approaching the claim to obtain an SDLT refund often on the basis of rectification. The importance of the submission of well set out claims from the outset. It will review the different types of eligibility from a range of woodlands to paddocks cases. The course analyses the ‘no hope’ claims that fail to those that are very well set out and succeed. The emphasis is on farming and equine tax knowledge and the plethora of tax tribunal cases.

Farming Partnerships & Accounts Disclosure – Risks & Pitfalls

Live at your desk – Learn Live – 10.00am to 3.00pm

This virtual classroom session will consider how to present farm accounts in a tax efficient way for farm tax advisers. This is of particular focus post the Autumn Budget and the slashing of IHT reliefs. With the loss of tax reliefs for FHA (Furnished Holiday Accommodation) the farm tourism offering comes more into focus. Many farmers (and their advisers) dismiss partnership accounts as simple income and expenditure accounts to help agree January and July income tax payments. However, they can be evidence as to ownership of £multi-million farm partnership property and strongly influence capital taxes planning together with ownership debate. Farm ownership has been brought under the spotlight with the registration of partnership property held in trust under the TRS - impact on accounts together with the Spring Budget 2024 announcement of review of tax on ecosystems, especially ELMS (Environmental Land Management Schemes) and the working party appointed - we still await guidance. This live broadcast will help you to understand the full complexity of the tax and legal implications of farm partnership accounts so as to ensure that your professional firm and farming clients are fully protected from the risks and pitfalls of inadequate and/or misleading accounts have on capital taxes. Suitable for probate lawyers, Will drafters, and anyone dealing with succession planning who need to understand farm accounts in tax terms.

SDLT, IHT & CGT Interaction on Farms – A Practical Guide (previously Capital Taxes – A Practical Tax Planning Update)

Live at your desk – Learn Live – 12.00pm to 3.00pm

This session will provide an update of the recent changes in CGT, IHT, and SDLT, particularly following the Budget 2024, AR and farming for the environment from April 2025 as well as the loss of Mixed Dwelling Relief for SDLT. It will also provide a refresher in some of the more established areas and consider those of the recent recommendations made by the Office of Tax Simplification that have been sidelined and how that impacts on tax planning. We will consider the Budget 2024 changes to furnished holiday accommodation which were omitted from the Finance Bill and the need for the new government to focus on the property income in the investment v trading - the ‘Brightline’ argument is massive. In the meantime, farms must make their quasi-trading operations as robust as possible. Capital taxes is a fast-changing part of tax that will affect all clients at one time or another and one that can easily lead to professional indemnity claims due to the quantum of potential problem and claim! This virtual classroom session will be practical in nature rather than detailed tax technical.

Advising on Farm Business Entities: Getting it Right for R&D, IHT and Beyond

Live at your desk – Learn Live – 1.00pm-3.00pm

Historically the main trading vehicle for the family farm was a trading partnership. However, several developments have made other legal entities a possible choice for the farm operation. With Research & Development (‘R&D’) Relief at 130% only applying to limited companies there is a need to consider the interaction of the corporate entity into the operation. Likewise, the business may be run by a sole trader through choice. With 50% Agricultural Relief (‘AR’) and 50% Business Relief (‘BR’) proposed from April 2026 or 2027 the impact of the IHT positives and negatives must be considered. Strong legal agreements to support all choices and changes will be essential, and this new virtual classroom seminar will explore the current position and the pitfalls for your clients.

Agricultural & Business Property Relief – Beyond the Basics – Session 1

Live at your desk – Learn Live – 1.30pm to 4.30pm

This split 6-hour session is aimed at private client solicitors and tax advisers. It will consider the maximisation of the interaction of Business Property Relief (BPR) and Agricultural Property Relief (APR) on a diversified farm and estate post the first Labour Budget of 30 October 2024.

Agricultural & Business Property Relief – Beyond the Basics – Session 2

Live at your desk – Learn Live – 1.30pm to 4.30pm

This split 6-hour session is aimed at private client solicitors and tax advisers. It will consider the maximisation of the interaction of Business Property Relief (BPR) and Agricultural Property Relief (APR) on a diversified farm and estate post the first Labour Budget of 30 October 2024.

CGT & IHT Relief for Farmers & Landowners – Managing the Risks

Live at your desk – learn live – 1.00pm to 4.00pm

The impact of reduced APR and BPR as announced in the October 2024 Budget has filled the post-Budget headlines. Farming has benefited from generous IHT and CGT reliefs for a number of decades. Such strong tax reliefs have previously encouraged many investors and ‘lifestylers’ to purchase farms and landed estates resulting in strong values. The ‘rollover buyer’ has been prominent in farm purchases. We focus on the taxation of farming for the environment and ELMs (Environmental Land Management) subsidies as mentioned in the Spring Budget 2023 and 2024 and is now the subject of a working group. We look at CGT and IHT guidance in the gap before full HMRC guidance. The Spring 2024 Budget has confirmed APR on environment projects from 2025 but the Autumn Budget has reduced the rates of relief.

Development Land & Farming – A Tax Planning Guide

Live at your desk – learn live – 9.30am to 12.30pm

This live broadcast session will consider tax planning around farm development land in terms of inheritance tax and capital gains tax for farmers with links to VAT, income tax and corporation tax with a focus on the 2024 Autumn Budget and the reduced IHT reliefs of APR/BPR. The session will cover tax planning around small and large farm developments post the loss of BPS and moves to farming for the environment and the loss of SFI.

Capital Taxes on Farms & Estates – An Accountants’ Toolkit (Session 2)

Live at Your Desk – Learn Live – 9:30am to 12:30pm

This full day 6-hour live broadcast session will look in depth at the impact of the two major capital taxes, Inheritance Tax and Capital Gains Tax, on farmers and landowners. Consideration will be given to the impact of Brexit and the Agriculture Act, together with the Budgets 2023 and 2024 and farming for the environment.

Capital Taxes on Farms & Estates – An Accountants’ Toolkit (Session 1)

Live at Your Desk – Learn Live – 9:30am to 12:30pm

This full day 6-hour live broadcast session will look in depth at the impact of the two major capital taxes, Inheritance Tax and Capital Gains Tax, on farmers and landowners. Consideration will be given to the impact of Brexit and the Agriculture Act, together with the Budgets 2023 and 2024 and farming for the environment.

Development Land & Farming – A Tax Planning Guide

Live at Your Desk – Learn Live – 10:00am to 1:00pm

This live broadcast session will consider tax planning around farm development land in terms of inheritance tax and capital gains tax for farmers with links to VAT, income tax and corporation tax with a focus on the 2024 Autumn Budget and the reduced IHT reliefs of APR/BPR. The session will cover tax planning around small and large farm developments post the loss of BPS and moves to farming for the environment.

IHT & Farms – The Latest Update & Guidance

Live at Your Desk – Learn Live – 12:30pm to 4:30pm

As the dust settles on the Autumn Budget and the slashing of IHT relief to 50% from April 2026, the need for full farm succession planning is a reality. There will be potential increased IHT liabilities which will need full succession planning. This virtual classroom session will look at lifetime transfers which are the hot subject but future CGT liabilities will have to be considered, as will funding, which could be through sales of farm properties.

Mercia Acting for Farmers – an update 2.00pm to 5.15pm

Online via Zoom

CGT & IHT Relief for Farmers & Landowners – Managing the Risks

Live at Your Desk – Learn Live – 1:00pm to 4:00pm

The impact of reduced APR and BPR as announced in the October 2024 Budget has filled the post-Budget headlines. Farming has benefited from generous IHT and CGT reliefs for a number of decades. Such strong tax reliefs have previously encouraged many investors and ‘lifestylers’ to purchase farms and landed estates resulting in strong values. The ‘rollover buyer’ has been prominent in farm purchases. We focus on the taxation of farming for the environment and ELMs (Environmental Land Management) subsidies as mentioned in the Spring Budget 2023 and 2024 and is now the subject of a working group. We look at CGT and IHT guidance in the gap before full HMRC guidance. The Spring 2024 Budget has confirmed APR on environment projects from 2025 but the Autumn Budget has reduced the rates of relief.

SDLT, IHT & CGT Interaction on Farms – A Practical Guide

Live at Your Desk – Learn Live – 1:00pm to 4:00pm

Capital taxes are an area that is ever evolving. This session will provide an update of the recent changes in CGT, IHT, and SDLT, particularly following the Budget 2024, APR and farming for the environment from April 2025 as well as the loss of Mixed Dwelling Relief for SDLT. It will also provide a refresher in some of the more established areas and consider those of the recent recommendations made by the Office of Tax Simplification that have been sidelined and how that impacts on tax planning.

Mixed-Use Properties & SDLT – The Complexities Uncovered

Live at Your Desk – Learn Live – 1:30pm to 3:30pm

This virtual classroom seminar is aimed at tax professionals and commercial property lawyers trying to fight through the mixed use SDLT criteria and why some cases succeed, and some cases fail. It will review the impact of the ‘ambulance chaser’ who is approaching the claim to obtain an SDLT refund on a refund basis. The importance of the submission of well set out claims from the outset. It will review the different types of eligibility from a range of woodlands to paddocks. The course analyses the ‘no hope’ claims to those that are very well set out.

Acting for Farmers & Landowners – Tax Risks & Negligence Traps (Session 2)

Live at Your Desk – Learn Live – 10:30am to 1:30pm

This live and interactive session is designed to give delegates a full overview of the tax risks and negligence traps currently facing the farming sector, with a particular focus on the role of the professional advisor in an ever-changing farming industry and looking at these problems in the context of a farm tax update on a broad range of subjects.

Acting for Farmers & Landowners – Tax Risks & Negligence Traps (Session 1)

Live at Your Desk – Learn Live – 10:30am to 1:30pm

This live and interactive session is designed to give delegates a full overview of the tax risks and negligence traps currently facing the farming sector, with a particular focus on the role of the professional advisor in an ever-changing farming industry and looking at these problems in the context of a farm tax update on a broad range of subjects.

Wills & Tax Planning for Farmers & Landowners – The Current Position

Live at Your Desk – Learn Live – 10:00am to 12:00pm

This virtual classroom seminar will explore solutions to the problems currently facing farming with high value farms against the uncertainties of the move to ‘farming for the environment’, the drop in subsidies and the Prime Minister’s latest purge for food production.

CIOT Spring Virtual Conference

Live at Your Desk – Learn Live - 9:30am - 1:00pm

Julie Butler FCA will be speaking on the subject of ‘IHT Planning post the Budget – Farmers in Crisis’ from 10:40am to 11:30am

IHT & Farms – The Latest Update & Guidance

Live at Your Desk – Learn Live – 12:30pm to 4:30pm

As the dust settles on the Autumn Budget and the slashing of IHT relief to 50% from April 2026, the need for full farm succession planning is a reality. There will be potential increased IHT liabilities which will need full succession planning. This virtual classroom session will look at lifetime transfers which are the hot subject but future CGT liabilities will have to be considered, as will funding, which could be through sales of farm properties.

Farming Partnerships & Accounts Disclosure

Live at Your Desk – Learn Live – 1:00pm-4:00pm

This virtual classroom session will consider how to present farm accounts in a tax efficient way for farm tax advisers. With the recent fiasco over FHA (Furnished Holiday Accommodation) and the Budget 2024 suggestions not being in the Finance Bill and the need to solve the Brightline problem of trading v investment for the farm operation.

Accounting for Trusts & Estates – An Introductory Guide for Probate Professionals

London – 10:00pm to 3:00pm

Are you worrying about preparing the accounts of a trust or a deceased estate?

Designed to give a complete grounding in the practice of accounting for trusts and estates, this full day course will bring you up to speed quickly and effectively.

Accounting from Trusts – The Nuts & Bolts for Probate Professionals

Live at Your Desk - Learn Live – 9:30am to 12:30pm/p>

With the large range of the role of the trust accounts from the life interest from a Will, the disposition into a UK fund for family members to the use of offshore trust funds such as Mauritius; this new virtual classroom seminar will focus on the need for real time accounts from up-to-date digital records and the clear division of roles.

IHT & Farms – The Latest Update & Guidance

Live at Your Desk – Learn Live – 9:30am to 12:30pm

As the dust settles on the Autumn Budget and the slashing of IHT relief to 50% from April 2026, the need for full farm succession planning is a reality.

There will be potential increased IHT liabilities which will need full succession planning.

This virtual classroom session will look at lifetime transfers which are the hot subject but future CGT liabilities will have to be considered, as will funding, which could be through sales of farm properties.

Trust Registration Service – A Bite-Sized Update for Farming Partnerships

Despite the deadline of September 2022 being long gone there are still many farming partnerships that have not yet registered partnership property that is held in trust with the TRS with the Budget of 30 October 2024 placing emphasis on 100% and 50% BPR.

This short webinar is suitable for those partnerships that are still unregistered and looking at strategy.

Filmed February 2025

Trust Registration Service – The Latest Guidance for Farming Partnership

Live at Your Desk – Learn Live – 1:00pm to 2:30pm

Despite the deadline of September 2022 being long gone there are still many farming partnerships that have not yet registered partnership property that is held in trust with the TRS.

This virtual classroom seminar is aimed at those unregistered partnerships.

Accounting for Estates – The Nuts & Bolts for Probate Professionals

Live at Your Desk - Learn Live – 9:30am to 11:30am

This new virtual classroom seminar will look at the basic requirements and layout of preparing the accounts of a deceased estate providing you with a broad understanding of accounting for estates in the context of the probate rules from small estates to large estates with a working business (e.g. a farm).

CGT & IHT Relief for Farmers & Landowners – Managing the Risks

This virtual classroom seminar looks at the certainties and uncertainties of CGT and IHT relief for farmers and landowners, embracing what action can be taken now and tax planning around the risks of uncertainty and maximising the criteria to achieve the relief with focus on the drop of APR/BPR relief to 50%.

SJP Law - York

An overview of agricultural taxes post Budget

Farmers Weekly ‘Level the Field’ webinar

Cartmell Shepherd - Carlisle

Strategic tax planning following the Budget & with some guidance on practical steps that clients can be taking

Development Land & Farming - A Tax Planning Guide

Live at Your Desk - Learn Live – 9:30am to 12:30pm

Find out how to move forward with tax protection and planning with a farming client with potential development land for housing against a background of massive changes to farming.

CGT & IHT Relief for Farmers & Landowners - Managing the Risks

Live at Your Desk - Learn Live – 10:00am to 1:00pm

This virtual classroom seminar looks at the certainties and uncertainties of CGT & IHT relief for farmers & landowners embracing what action can be taken now and tax planning around the risks of uncertainty and maximising the criteria to achieve the relief.

The Environmental Land Management Schemes & Tax - Protect Your Client’s Position

Live at Your Desk - Learn Live – 11:00am to 12:30pm

This session will consider how to protect your client’s position whilst the results of the proposed extension of the agricultural property relief (APR) definition to include land being controlled under Environmental Land Management Schemes (ELMS) from 2025 are awaited with regard to APR/BPR claims and indeed all tax compliance and planning around environmental schemes.

We look at the impact of the loss of the Basic Payment Scheme (BPS) together with the negligible value claims for CGT on purchased BPS entitlements.

Wills & Tax Planning for Farmers & Landowners - The Current Position

Live at Your Desk - Learn Live – 10:00am to 12:00pm

This new virtual classroom seminar will explore solutions to the problems currently facing farming with high value farms against the uncertainties of the move to ‘farming for the environment’ and drop in subsidies.

Trust Registration Service - The Latest Guidance for Farming Partnerships

Live at Your Desk - Learn Live – 1:00pm to 2:30pm

There are incorrect partnership accounts regarding ownership in existence. This virtual classroom seminar explains a working strategy for those advisers who are behind with registration and uncertain of some confusing areas of understanding; looking at the immediate need and advantages for understanding, warning clients and registering with TRS as applicable and taking the advantages of the evidence of 100% Business Property Relief (‘BPR’) for inheritance tax.

Agriculture, Landed Estates & Farm Tax – London

Farming Partnerships & Accounts Disclosure - Risks & Pitfalls

Live at Your Desk - Learn Live – 10:00am to 1:00pm

This virtual classroom session will consider how to present farm accounts in an efficient way for farm tax advisers.

Agricultural & Business Property Relief - Beyond the Basics

SESSION 2 - Live at Your Desk - Learn Live – 10:00am to 1:00pm

This 2 part session is aimed at private client solicitors and tax advisers. It will consider the maximisation of the interaction of Business Property Relief (BPR) and Agricultural Property Relief (APR) on a diversified farm and estate.

The advanced level session will outline the need for IHT planning NOW for the farm business, especially with the move away from pure farming, considerations around the implications of claims for APR and BPR around the Agriculture Act 2020, especially ELMs (Environmental Land Management schemes) and the need to “fill the subsidy gap” with profitable diversification/rewilding and/or development projects including carbon credits.

Agricultural & Business Property Relief - Beyond the Basics

SESSION 1 - Live at Your Desk - Learn Live – 1:30pm to 4:30pm

This 2 part session is aimed at private client solicitors and tax advisers. It will consider the maximisation of the interaction of Business Property Relief (BPR) and Agricultural Property Relief (APR) on a diversified farm and estate.

The advanced level session will outline the need for IHT planning NOW for the farm business, especially with the move away from pure farming, considerations around the implications of claims for APR and BPR around the Agriculture Act 2020, especially ELMs (Environmental Land Management schemes) and the need to “fill the subsidy gap” with profitable diversification/rewilding and/or development projects including carbon credits.

Agricultural Law

2024 Virtual Conference

Julie Butler FCA, will be delivering a tax update on farming between 11:10am to 12:10pm

More information on the conference and to book your place can be found by clicking the BOOK NOW button.

CGT & IHT Relief for Farmers & Landowners – Managing the Risk

Live at Your Desk - Learn Live – 1:00pm to 4:00pm

This virtual classroom seminar looks at the certainties and uncertainties of CGT & IHT relief for farmers & landowners embracing what action can be taken now and tax planning around the risks of uncertainty and maximising the criteria to achieve the relief.

Development Land, Farming & Tax – A Pre-Budget Review

Live at Your Desk - Learn Live – 10:00am to 1:00pm

Find out how to move forward with tax protection and planning with a farming client with potential development land for housing against a background of massive changes to farming.

Accounting for Trusts & Estates - The Nuts & Bolts for Probate Professionals

Live at Your Desk - Learn Live – 9:30am to 12:30pm

This virtual classroom seminar looks at the basic requirements and layout and will provide you with a broad understanding of accounting for trusts and estates in the context of the probate rules and trust deeds.

The Complexities of Equine Assets & Tax Explained

Live at Your Desk - Learn Live – 1:30pm to 4:30pm

This live broadcast will consider all tax issues in the round facing the equine world in post COVID-19 lockdown business survival. Julie Butler is author of Butler’s Equine Tax Planning together with Tax Planning for Farm & Land Diversification and the broadcast therefore has a wide view on all areas equestrian and as they link to alternative land use.

Will & Tax Planning for Farmers & Landowners – The Latest Position

Webinar

This webinar is suitable for anyone currently acting for farmers and will provide a useful update on identifying the problems and finding the tax solutions which twins with Will planning. It will explore solutions to the problems currently facing farming with high value farms against the uncertainties of the move to ‘farming for the environment’ etc. and also explain in practical terms how farmers are dealing with the current changes, ranging from ‘head in the sand’ to full succession planning, which of course needs the protection of an updated Will and associated tax planning.

CGT & IHT Relief for Farmers & Landowners - Managing the Risks

Live at Your Desk - Learn Live – 10:00am to 1:00pm

This virtual classroom seminar looks at the certainties and uncertainties of CGT & IHT relief for farmers & landowners embracing what action can be taken now and tax planning around the risks of uncertainty and maximising the criteria to achieve the relief.

Farming Partnerships & Accounts Disclosure - Risks & Pitfalls

Live at Your Desk - Learn Live – 1:00pm to 4:00pm

This virtual classroom session will consider how to present farm accounts in an efficient way for farm tax advisers

Development Land & Farming - A Tax Planning Guide

Live at Your Desk - Learn Live – 10:15am to 1:15pm

Find out how to move forward with tax protection and planning with a farming client with potential development land for housing against a background of massive changes to farming.

Trust Registration Service - The Latest Guidance for Farming Partnerships

Live at Your Desk - Learn Live – 1:00pm to 2:30pm

A large number of farm advisers acting for agricultural partnerships have rather avoided the subject of TRS registration for partnership property and have not made full warnings to clients, especially with penalties looming. This virtual classroom seminar explains a working strategy for those advisers who are behind with registration and uncertain of some confusing areas.

The Environmental Land Management Schemes & Tax - Protect Your Client’s Position - Learn Live

Live at Your Desk - Learn Live – 1:00pm to 2:30pm

The focus of this session is the tax compliance and planning on environmental projects. It is very good news that, following the Spring Budget 2023, the agricultural property relief (APR) definition is proposed to be extended to include land being controlled under Environmental Land Management Schemes (ELMS) The session will consider how to protect your client’s position whilst the results of the proposal are awaited with regard to APR/BPR claims and indeed all tax considerations around environmental schemes.

CGT & IHT Relief for Farmers & Landowners - Managing the Risks

Live at Your Desk - Learn Live – 10:15am to 1:15pm

This virtual classroom seminar looks at the certainties and uncertainties of CGT & IHT relief for farmers & landowners embracing what action can be taken now and tax planning around the risks of uncertainty and maximising the criteria to achieve the relief. It will consider any possible changes post the Finance Act 2021, for example the super-deduction, Research & Development, and the role of the limited company.

Acting for Farmers & Landowners – Tax Risks & Negligence Traps

SESSION 2 - Live at Your Desk - Learn Live – 1:00pm to 4:00pm

This live and interactive session is designed to give delegates a full overview of the tax risks and negligence traps currently facing the farming sector, with a particular focus on the role of the professional advisor in an ever-changing farming industry and looking at these problems in the context of a farm tax update.

The session will also look at the risks of the Agriculture Act and the proposal of “farming for the environment” through ELMs.

Acting for Farmers & Landowners – Tax Risks & Negligence Traps

SESSION 1 - Live at Your Desk - Learn Live – 1:00pm to 4:00pm

This live and interactive session is designed to give delegates a full overview of the tax risks and negligence traps currently facing the farming sector, with a particular focus on the role of the professional advisor in an ever-changing farming industry and looking at these problems in the context of a farm tax update.

The session will also look at the risks of the Agriculture Act and the proposal of “farming for the environment” through ELMs.

Capital Taxes on Farms & Estates

SESSION 2 - Live at Your Desk - Learn Live – 9:30am to 12:30pm

This live, 2 part broadcast, will look in depth at the impact of the two major capital taxes, Inheritance Tax and Capital Gains Tax, on farmers and landowners. Consideration will be given to the impact of Brexit and the Agriculture Act.

Capital Taxes on Farms & Estates

SESSION 1 - Live at Your Desk - Learn Live – 9:30am to 12:30pm

This live, 2 part broadcast, will look in depth at the impact of the two major capital taxes, Inheritance Tax and Capital Gains Tax, on farmers and landowners. Consideration will be given to the impact of Brexit and the Agriculture Act.

Wills & Tax Planning for Farmers & Landowners - The Current Position

Live at Your Desk - Learn Live – 10:00am to 12:00pm

This new virtual classroom seminar will explore solutions to the problems currently facing farming with high value farms against the uncertainties of the move to ‘farming for the environment’ and drop in subsidies.

Farming Partnerships & Accounts Disclosure - Risks & Pitfalls

Live at Your Desk - Learn Live – 1:00pm to 4:00pm

This virtual classroom session will consider how to present farm accounts in an efficient way for farm tax advisers.

Mercia Group – Farming Conference 2023/24 - Capital Taxes on environmental projects and diversification

Online via Zoom

Accounting for Trusts & Estates – An Introductory Guide for Probate Professionals

London – 10:00am to 3:00pm

This new full day course is designed to give a complete grounding in the practice of accounting for trusts and estates bringing you up to speed quickly and effectively on preparing the accounts of a trust or a deceased estate.

Accounting for Trusts & Estates - The Nuts & Bolts for Probate Professionals

Live at Your Desk - Learn Live – 9:30am to 12:30pm

This virtual classroom seminar looks at the basic requirements and layout and will provide you with a broad understanding of accounting for trusts and estates in the context of the probate rules and trust deeds.

Development Land & Farming – A Tax Planning Guide

Live at Your Desk - Learn Live – 10:15am to 1:15pm

This live broadcast session will consider tax planning around farm development land in terms of inheritance tax and capital gains tax for farmers with links to VAT, income tax and corporation tax. Find out how to move forward with tax protection and planning with a farming client with potential development land for housing against a background of massive changes to farming.

CGT & IHT Relief for Farmers & Landowners – Managing the Risks

Live at Your Desk - Learn Live – 1:15pm to 4:15pm

This virtual classroom seminar looks at the certainties and uncertainties of CGT & IHT relief for farmers & landowners embracing what action can be taken now and tax planning around the risks of uncertainty and maximising the criteria to achieve the relief. It will consider any possible changes post the Finance Act 2021, for example the super-deduction and the role of the limited company.

Capital Taxes on Farms & Estates

SESSION 2 - Live at Your Desk - Learn Live – 9:30am to 1:00pm

This live broadcast 2 part session will look in depth at the impact of the two major capital taxes, Inheritance Tax and Capital Gains Tax, on farmers and landowners. Consideration will be given to the impact of Brexit and the Agriculture Act. The session will not only look at the legislation but will also examine the relevant case law and consider HMRC's current approach to collecting tax from the farming industry. There will be a focus on the current HMRC target areas including property income versus trading income, occupation and amenity value. Many argue that the beneficial capital taxes on farms and estates keep farm prices high. A working knowledge of the two taxes will be useful but is not essential.

Capital Taxes on Farms & Estates

SESSION 1 - Live at Your Desk - Learn Live – 9:30am to 1:00pm

This live broadcast 2 part session will look in depth at the impact of the two major capital taxes, Inheritance Tax and Capital Gains Tax, on farmers and landowners. Consideration will be given to the impact of Brexit and the Agriculture Act. The session will not only look at the legislation but will also examine the relevant case law and consider HMRC's current approach to collecting tax from the farming industry. There will be a focus on the current HMRC target areas including property income versus trading income, occupation and amenity value. Many argue that the beneficial capital taxes on farms and estates keep farm prices high. A working knowledge of the two taxes will be useful but is not essential.

The Environmental Land Management Schemes & Tax – Protect Your Client’s Position

Live at Your Desk - Learn Live – 1:00pm to 2:30am

It is very good news that, following the Spring Budget 2023, the agricultural property relief (APR) definition is proposed to be extended to include land being controlled under Environmental Land Management Schemes (ELMS). However, at present it is just a proposal and there is a practical worry as to what happens in the meantime to such land currently being administered on the death of a farmer while we await the results of the consultation. Such concerns would especially apply to rewilding and other ‘eco-warrior’ projects not falling into ELMS and the income-generating established grant schemes. This session will show you how to protect your client’s position whilst the results of the proposal are awaited.

Trust Registration Service - The Latest Guidance for Farming Partnerships

Live at Your Desk - Learn Live – 1:00pm to 2:30pm

This new virtual classroom seminar will provide you with a timely update on the initial views presented by HMRC on the need to register partnership property with the TRS. It will examine the latest guidance setting out the tax advantages of registration and the positives of pushing for updated and first-time partnership agreements.

Farming Partnerships & Accounts Disclosure – The Risks & Pitfalls Explained

Live at Your Desk - Learn Live 10:00am to 4:00pm

This live broadcast will help you to understand the full complexity of the tax and legal implications of farm partnership accounts so as to ensure that your firm and farming clients are fully protected from the risks and pitfalls of inadequate and/or misleading accounts have on capital taxes.

Mercia Group Farming Conference

Julie Butler FCA will be speaking (via Zoom) 11:30am – 12:15pm on the subject of ”Capital Taxes on environmental projects and diversification”

A Practical Guide to Capital Taxes on Farms & Estates

Birmingham - 9:30am to 5:15pm

The course will not only look at the legislation but will also examine the relevant case law and consider HMRC's current approach to collecting tax from the farming industry.

There will be a focus on the current HMRC target areas including property income versus trading income, occupation and amenity value. Many argue that the beneficial capital taxes on farms and estates keep farm prices high.

CIOT East Anglia Branch - Dunston Hall Hotel, Norwich

Julie Butler FCA will be speaking 2:00pm – 5:00pm on the subject of “Farm Tax Update”

CGT & IHT Relief for Farmers & Landowners - Managing the Risks

Live at Your Desk - Learn Live – 10:00am to 1:00pm

This virtual classroom seminar looks at the certainties and uncertainties of CGT & IHT relief for farmers & landowners embracing what action can be taken now and tax planning around the risks of uncertainty and maximising the criteria to achieve the relief. It will consider any possible changes post the Finance Act 2021, for example the super-deduction and the role of the limited company.

Trust Registration Service - The Latest Guidance for Farming Partnerships

Live at Your Desk - Learn Live – 1:00pm to 2:30pm

This new virtual classroom seminar will provide you with a timely update on the initial views presented by HMRC on the need to register partnership property with the TRS. It will examine the latest guidance setting out the tax advantages of registration and the positives of pushing for updated and first-time partnership agreements.

Agricultural & Business Property Relief - Beyond the Basics

SESSION 2 - Live at Your Desk - Learn Live – 9:15am to 12:45pm

Part 2 of this 6 hour session is aimed at private client solicitors and tax advisers. It will consider the maximisation of the interaction of Business Property Relief (BPR) and Agricultural Property Relief (APR) on a diversified farm and estate.

Acting for Farmers & Landowners - Tax Risks & Negligence Traps

SESSION 2 - Live at Your Desk - Learn Live – 1:00pm to 4:00pm

This live and interactive 2 part session is designed to give delegates a full overview of the tax risks and negligence traps currently facing the farming sector, with a particular focus on the role of the professional advisor in an ever-changing farming industry and looking at these problems in the context of a farm tax update. The session will also look at the risks of the Agriculture Act and the proposal of “farming for the environment” through ELMs.

Acting for Farmers & Landowners - Tax Risks & Negligence Traps

SESSION 1 - Live at Your Desk - Learn Live – 1:00pm to 4:00pm

This live and interactive 2 part session is designed to give delegates a full overview of the tax risks and negligence traps currently facing the farming sector, with a particular focus on the role of the professional advisor in an ever-changing farming industry and looking at these problems in the context of a farm tax update. The session will also look at the risks of the Agriculture Act and the proposal of “farming for the environment” through ELMs.

Informa Agriculture, Landed Estates & Farm Tax Conference

Julie Butler FCA with be the speaker for Agriculture, Landed Estates & Farm Tax 2023 at 4:20pm - 5:00pm on The Farming Enterprise: APR interaction with BPR.

Agricultural & Business Property Relief - Beyond the Basics

SESSION 1 - Live at Your Desk - Learn Live – 9:15am to 12:45pm

Part 1 of this 6 hour session is aimed at private client solicitors and tax advisers. It will consider the maximisation of the interaction of Business Property Relief (BPR) and Agricultural Property Relief (APR) on a diversified farm and estate.

The Complexities of Equine Assets & Tax Explained

Live at Your Desk – Learn Live 9:30am to 12:30pm

This live broadcast will consider all tax issues in the round facing the equine world in post COVID-19 lockdown business survival. Julie Butler is author of Butler’s Equine Tax Planning together with Tax Planning for Farm & Land Diversification and the broadcast therefore has a wide view on all areas equestrian and as they link to alternative land use.

Capital Taxes – A Practical Tax Planning Update

Live at Your Desk – Learn Live 1:30pm – 4:30pm

Capital taxes are an area that is ever evolving. This session will provide an update of the recent changes in CGT, IHT, and SDLT. It will also provide a refresher in some of the more established areas and consider whether any of the recent recommendations made by the Office of Tax Simplification are likely to be acted up.

Farming Partnerships & Accounts Disclosure – The Risks & Pitfalls Explained

London - 10:00am to 4:30pm

This new full day course will help you to understand the full complexity of the tax and legal implications of farm partnership accounts so as to ensure that your farming clients are fully protected from the risks and pitfalls of inadequate accounts.

Trust Registration Service - The Latest Guidance for Farming Partnerships

Live at Your Desk - Learn Live - 1:00pm – 2:30pm

This new virtual classroom seminar will provide you with a timely update on the initial views presented by HMRC on the need to register partnership property with the TRS. It will examine the latest guidance setting out the tax advantages of registration and the positives of pushing for updated and first-time partnership agreements.

CGT & IHT Relief for Farmers & Landowners - Managing the Risks

Live at Your Desk - Learn Live - 10:00am to 1:00pm

This virtual classroom seminar looks at the certainties and uncertainties of CGT & IHT relief for farmers & landowners embracing what action can be taken now and tax planning around the risks of uncertainty and maximising the criteria to achieve the relief. It will consider any possible changes post the Finance Act 2021, for example the super-deduction and the role of the limited company.

Development Land & Farming - A Tax Planning Guide

Live at Your Desk - Learn Live - 10:15am to 1:15pm

Find out how to move forward with tax protection and planning with a farming client with potential development land for housing against a background of massive changes to farming.

CGT & IHT Relief for Farmers & Landowners - A Guide to Managing the Risks

Webinar 12:30pm

Despite the recommendations of the APPG (all party parliamentary group) to remove APR and BPR for IHT, these reliefs still exist and are beneficial. Likewise, it was suggested by the OTS (office of tax simplification) that CGT rates should be increased to income tax rates. With the high value of the farms. the risks of not qualifying for the IHT and CGT reliefs is a concern for advisers. This pre-recorded webinar will be streamed at 12:30pm on Thursday 27th April 2023 and will remain available to view by delegates who have registered by then for 90 days.

Equine Tax Planning - In a Nutshell

Webinar 12:30pm

Equine tax compliance and planning is complex and needs specialist advice. This pre-recorded webinar will be streamed at 12:30pm on Tuesday 11th April 2023 and will remain available to view by delegates who have registered by then for 90 days.

Agricultural & Business Property Relief – Beyond the Basics

London - 9:30am to 5:15pm

This full day course is aimed at private client solicitors and tax advisers. It will consider the maximisation of the interaction of Business Property Relief (BPR) and Agricultural Property Relief (APR) on a diversified farm and estate.

The advanced level session will outline the need for IHT planning NOW for the farm business, especially with the move away from pure farming, considerations around the implications of claims for APR and BPR around the Agriculture Act 2020, especially ELMs (Environmental Land Management schemes) and the need to “fill the subsidy gap” with profitable diversification/rewilding and/or development projects including carbon credits.

Trust Registration Service - The Latest Guidance for Farming Partnerships

Live at Your Desk - Learn Live - 1:00pm – 2:30pm

This new virtual classroom seminar will provide you with a timely update on the initial views presented by HMRC on the need to register partnership property with the TRS. It will examine the latest guidance setting out the tax advantages of registration and the positives of pushing for updated and first-time partnership agreements.

Acting for Farmers & Landowners - A Bitesized Guide to the Tax Risks & Traps

Webinar 12:30pm

The answer to utilising the current farm tax relief advantages together with the needs of various farming partners and family members is the route of ‘full farm succession planning’ to incorporate updated partnership agreements and wills. Where aspect tax planning is undertaken there is greater negligence tax risks. This 30-minute pre-recorded webinar aims to explain the headline concerns and action strategies and will be streamed at 12:30pm on Thursday 30th March 2023 and will remain available to view by delegates who have registered by then for 90 days.

Lifestyle Farm Purchases & Estate Planning - Tax Planning Pros & Cons

Webinar 12:30pm

This webinar explores the tax advantages and tax pitfalls for those new buyers - entrepreneurs possibly ‘rolling over’ gains from the sale of their business into their dream buy with robust potential tax advantages. Conditions must be met to achieve the tax relief. This pre-recorded webinar will be streamed at 12:30pm on Tuesday 21st March 2023 and will remain available to view by delegates who have registered by then for 90 days.

CGT & IHT Relief for Farmers & Landowners

Live at Your Desk – Learn Live 1:15pm to 4:15pm

This virtual classroom seminar looks at the certainties and uncertainties of CGT & IHT relief for farmers & landowners embracing what action can be taken now and tax planning around the risks of uncertainty and maximising the criteria to achieve the relief. It will consider any possible changes post the Finance Act 2021, for example the super-deduction and the role of the limited company.

Wills & Tax Planning for Farmers & Landowners

Live at Your Desk – Learn Live 9:00am to 11:00pm

This new virtual classroom seminar will explore solutions to the problems currently facing farming with high value farms against the uncertainties of the move to ‘farming for the environment’ and drop in subsidies. It will explain in practical terms how farmers are dealing with the current changes, ranging from ‘head in the sand’ to full succession planning, which of course needs the protection of the will.

Capital Taxes on Farms & Estates - Sessions 1 & 2

Online as Learn Live - 9:30am to 1:00pm

This full day 6 hour live broadcast session will look in depth at the impact of the two major capital taxes, Inheritance Tax and Capital Gains Tax, on farmers and landowners. Consideration will be given to the impact of Brexit and the Agriculture Act.

The session will not only look at the legislation but will also examine the relevant case law and consider HMRC's current approach to collecting tax from the farming industry.

There will be a focus on the current HMRC target areas including property income versus trading income, occupation and amenity value. Many argue that the beneficial capital taxes on farms and estates keep farm prices high.

Farm Wills

A Bitesized Guide - Webinar 12:30pm

With the farming changes come changes to the farming management and direction, the updating of the partnership agreement and in some cases review of wills to reflect this. This pre-recorded webinar will be streamed at 12:30pm on Wednesday 22nd February 2023 and will remain available to view by delegates who have registered by then for 90 days.

Farming Partnerships & Accounts Disclosure – Risks & Pitfalls

A Bitesized Guide - Webinar 12:30pm

Farming partnership accounts disclosure is not just important for calculating income tax liabilities but also for the very important subjects of dispute and capital taxes protection. This pre-recorded webinar will be streamed at 12:30pm on Thursday 16th February 2023 and will remain available to view by delegates who have registered by then for 90 days.

Development Land & Farming – A Tax-Planning Guide in One Day

9:30am to 5:15pm - London

Farming Partnerships & Accounts Disclosure – Risks & Pitfalls

Live at Your Desk – Learn Live 1:00pm to 4:00pm

This virtual classroom session will consider how to present farm accounts in an efficient way for farm tax advisers.

Development Land & Farming - A Tax Planning Guide in One Day

London - 9:30am to 5:15pm

This full day seminar will consider how to tax plan for development land in terms of both inheritance tax and capital gains tax for farmers. The course covers tax planning around small and large developments.

It will also consider rollover and entrepreneur's relief.

Agricultural Law – 2023 Virtual Conference

Online conference 10:00am to 4:30pm

This live virtual classroom conference chaired by Nerys Llewelyn Jones and with a panel of experts will discuss the latest topical issues in Agricultural Law. Each session will provide opportunity for questions and answers.

Julie Butler FCA with be speaking 12:10pm - 1:10pm on the Tax Planning around Agricultural Property and 2:00 - 3:00pm on the Succession Planning for Family Farms

Agricultural & Business Property relief - Beyond the Basics

Live at Your Desk - Learn Live 9:15am to 4:15pm

This 6 hour session aimed at private client solicitors and tax advisers will consider the maximisation of the interaction of Business Property Relief (BPR) and Agricultural Property Relief (APR) on a diversified farm and estate.

The advanced level session will outline the need for IHT planning NOW for the farm business, especially with the move away from pure farming, considerations around the implications of claims for APR and BPR around the Agriculture Act 2020, especially ELMs (Environmental Land Management schemes) and the need to “fill the subsidy gap” with profitable diversification and/or development projects.

CGT & IHT Relief for Farmers & Landowners - Managing the Risks

Online as Learn Live 10:15am to 1:15pm

This virtual classroom seminar looks at the certainties and uncertainties of CGT & IHT relief for farmers & landowners embracing what action can be taken now and tax planning around the risks of uncertainty and maximising the criteria to achieve the relief. It will consider any possible changes post the Finance Act 2021, for example the super-deduction and the role of the limited company, and the Spring Statement 2022.

Wills & Tax Planning for Farmers & Landowners – The Current Position

Live at Your Desk - Learn Live 9:00am to 11:00am

This new virtual classroom seminar will explore solutions to the problems currently facing farming with high value farms against the uncertainties of the move to ‘farming for the environment’ and drop in subsidies.

Tax Relief for Farmers & Landowners - Managing the Risks - PRE-RECORDED

Webinar for MBL

With a move to farming for the environment and selling carbon credits, there is a need for greater tax clarity in this area. The changes are matched with very high farm values and a lot of interest from the ‘rollover buyer’. There are papers by the APPG suggesting the loss of APR and BPR for inheritance tax which has moved a lot of thoughts to lifetime gifting. CGT rates are at an all-time low and many are pushing for deals to be completely promptly. This webinar looks at ways to manage the risks through updated partnership agreements, full succession planning involving updated wills, farmland registration, business plans and connecting all the farming family to what lies ahead.

‘Lifestyle’ Farm Purchases & Estate Planning – The Pros & Cons Explored

Live at Your Desk - Learn Live 1:00pm to 4:00pm

This virtual classroom seminar will set out the advantages and disadvantages of the purchase as an estate tax planning tool whilst looking at current changes in farming and diversification.

Development Land & Farming - A Tax Planning Guide

Live at Your Desk - Learn Live 10:15am to 1:15pm

This live broadcast session will consider tax planning around farm development land in terms of inheritance tax and capital gains tax for farmers with links to VAT, income tax and corporation tax.

Tax Relief for Farmers & Landowners

Live at Your Desk - Learn Live 1:00pm to 2:00pm

(Recording via Zoom)

Farming Partnerships & Accounts Disclosure - Risks & Pitfalls

Live at Your Desk - Learn Live 1:00pm to 4:00pm

This live broadcast will help you to understand the full complexity of the tax and legal implications of farm partnership accounts so as to ensure that your firm and farming clients are fully protected from the risks and pitfalls of inadequate and/or misleading accounts.

The Complexities of Equine Assets & Tax Explained

Live at Your Desk - Learn Live 1:30pm to 4:30pm

This new live broadcast will consider the full tax and VAT issues in the equine world ranging from dedicated equestrian business and competition yards to diversifying farmers in pre and post COVID-19 business survival.

CGT & IHT Relief for Farmers & Landowners – Managing the Risks

Live at Your Desk – Learn live – 1:15pm – 4:15pm

This virtual classroom seminar looks at the certainties and uncertainties of CGT & IHT relief for farmers & landowners embracing what action can be taken now and tax planning around the risks of uncertainty and maximising the criteria to achieve the relief. It will consider any possible changes post the Finance Act 2021, for example the super-deduction and the role of the limited company, and the Spring Statement 2022.

Capital Taxes on Farms & Estates

Live at Your Desk – Learn live – 9:30am – 4:30pm

This 6 hour live broadcast will look in depth at the impact of the two major capital taxes, Inheritance Tax and Capital Gains Tax, on farmers and landowners; looking at the legislation, examining the relevant case law and consider HMRC's current approach to collecting tax from the farming industry with a focus on the current HMRC target areas including property income versus trading income, occupation and amenity value. Many argue that the beneficial capital taxes on farms and estates keep farm prices high. Consideration will be given to the impact of Brexit and the Agriculture Bill.

Farming & Diversification – Tax Planning Roundup

Live at Your Desk – Learn live – 09:30am – 3:30pm

With Farming going through the biggest changes in decades with the Agriculture Act 2020 and the change of subsidies to Environmental Land Management Scheme (ELMS) this virtual classroom session will consider the key areas for farming and diversification.

Agricultural & Business Property Relief - Beyond the Basics

Live at Your Desk – Learn live – 9:15am – 4:15pm

Aimed at private client solicitors and tax advisers, this live broadcast session will consider the maximisation of the interaction of Business Property Relief (BPR) and Agricultural Property Relief (APR) on a diversified farm and estate.

The advanced level session will outline the need for IHT planning NOW for the farm business, especially with the move away from pure farming.

Farming Partnerships & Accounts Disclosure – Risks & Pitfalls

Live at Your Desk – Learn live – 1:00pm – 4:00pm

This new live broadcast will help you to understand the full complexity of the tax and legal implications of farm partnership accounts so as to ensure that your firm and farming clients are fully protected from the risks and pitfalls of inadequate and/or misleading accounts.

Development Land & Farming – A Tax Planning Guide in One Day

Live at Your Desk – Learn live – 10:15am – 1:15pm

This live broadcast session will consider tax planning around farm development land in terms of inheritance tax and capital gains tax for farmers with links to VAT, income tax and corporation tax. The session will cover tax planning around small and large farm developments post Boris’ statement to ‘build, build, build’ and the proposed reform of the Town and Country Planning Act 1947.

It will also consider rollover and business asset disposal relief (BADR) with the drop to £1 million limit and the emergence of the “rollover buyer”. There will be links with the need to incorporate farm development land tax planning into full farm succession planning.

Find out how to move forward with tax protection and planning with a farming client with potential development land for housing against a background of massive changes to farming.

ThoughtLeaders4 Landed Estates & Farm Tax Conference 2022 – London

9:00am to 5:40pm

Julie Butler is speaking on ‘Could you be the Lord of the Manor: Buying an Estate’ from 10:20am to 11:10am

The Complexities of Equine Assets & Tax Explained

Live at Your Desk – Learn live – 1:30pm – 4:30pm

This live broadcast session will consider all areas of equine tax planning.

Estate Planning – 2022 Virtual Conference

Online conference 10:00am – 4:15pm

Many tax advisers and estate planners are of the view that equine tax planning does not impact on their client base. However, the tax advantages and pitfalls can ‘creep into consideration’ in an unusual array of circumstances. Julie Butler will be speaking 11:10am – 12:10pm on Equine Tax & Estate Planning.

CGT & IHT Relief for Farmers & Landowners – Managing the Risks

Live at your desk 13:15 - 16:15 - Speaker: Julie Butler

A good deal of farm succession planning is based on the historically strong capital tax reliefs but all that might change with an APPG report suggesting the removal of APR and BPR together with OTS reports on proposed changes to IHT/CGT legislation.

This virtual classroom seminar looks at the certainties and uncertainties of CGT & IHT for farmers & landowners embracing what action can be taken now and tax planning around the risks of uncertainty. It will consider any possible changes post the Spring Budget 2021.

MBL LEARN LIVE COURSE – Capital Taxes on Farms & Estates

Live at your desk 09:30 – 16:30 - Speaker: Julie Butler

This live broadcast session will look in depth at the impact of the two major capital taxes, Inheritance Tax and Capital Gains Tax, on farmers and landowners; looking at the legislation and also examining the relevant case law and consider HMRC's current approach to collecting tax from the farming industry. Consideration will be given to the impact of Brexit and the Agriculture Bill.

There will be a focus on the current HMRC target areas including property income versus trading income, occupation and amenity value.

MBL Learn Live Course - Agricultural & Business Property Relief - Beyond the Basics

Live at Your Desk – 9:15am – 4:15pm – Speaker: Julie Butler

Aimed at private client solicitors and tax advisers, this live broadcast session will consider the maximisation of the interaction of Business Property Relief (BPR) and Agricultural Property Relief (APR) on a diversified farm and estate.

The advanced level session will outline the need for IHT planning at an early stage of the farm business, especially with the move away from pure farming, and at the all-important drafting and review of the will.

MBL LEARN LIVE COURSE – 'Lifestyle' Farm Purchases & Estate Planning - The Pros & Cons Explored

Live at your desk 13:00 – 16:00 - Speaker: Julie Butler

The purchase of a farm by a ‘lifestyler’ can be very tax efficient. With the reduction in the BADR limit from £10million to £1million, the use of rollover relief to buy the lifestyle farm has become more attractive for some clients. This virtual classroom seminar will set out the advantages and disadvantages of the purchase as an estate tax planning tool whilst looking at current changes in farming and diversification.

MBL LEARN LIVE COURSE - Acting for Farmers & Landowners - Tax Risks & Negligence Traps

Live at Your Desk 09:30 – 17:00 - Speaker: Julie Butler

This live and interactive session is designed to give delegates a full overview of the tax risks and negligence traps currently facing the farming sector, with a particular focus on the role of the professional advisor in an ever-changing farming industry and looking at these problems in the context of a farm tax update.

MBL LEARN LIVE COURSE – Farming Partnerships & Accounts Disclosure – Risks & Pitfalls

Live at your desk 13:00 – 16:00 - Speaker: Julie Butler

This new live broadcast will help you to understand the full complexity of the tax and legal implications of farm partnership accounts so as to ensure that your firm and farming clients are fully protected from the risks and pitfalls of inadequate and/or misleading accounts.

MBL LEARN LIVE COURSE - Development Land & Farming - A Tax Planning Guide

Live at Your Desk 10:15 – 13:15 - Speaker: Julie Butler

This live broadcast session will consider how to tax plan for farm development land in terms of IHT and CGT for farmers with links to income tax and corporation tax. The session will cover tax planning around small and large developments post Boris’ statement to ‘build, build, build’ and the proposed reform of the Town and Country Planning Act 1947.

It will also consider rollover and business asset disposal relief (BADR) with the drop to £1 million limit and the emergence of the rollover buyer. There will be links with the need to incorporate development land tax planning into full farm succession planning.

MBL LEARN LIVE COURSE - Farming & Diversification - Tax Planning Roundup

With Farming going through the biggest changes in decades with the Agriculture Act 2020 and the change of subsidies to Environmental Land Management Scheme (ELMS) this virtual classroom session will consider the key areas for farming and diversification.

MBL LEARN LIVE COURSE - CGT & IHT Relief for Farmers & Landowners - Managing the Risks

Live at your desk 13:15 - 16:15 - Speaker: Julie Butler

A good deal of farm succession planning is based on the historically strong capital tax reliefs but all that might change with an APPG report suggesting the removal of APR and BPR together with OTS reports on proposed changes to IHT/CGT legislation.

This virtual classroom seminar looks at the certainties and uncertainties of CGT & IHT for farmers & landowners embracing what action can be taken now and tax planning around the risks of uncertainty. It will consider any possible changes post the Spring Budget 2021.

Agricultural Law – 2021 Virtual Conference

Chaired by Sarah Denney-Richards, this live online conference will examine a range of important and topical issues. Each session will provide opportunity for questions and answers.

Julie Butler will be delivering the 11:10am-12:10pm session: IHT & CGT for Farmers.

MBL LEARN LIVE COURSE – Agricultural & Business Property Relief – Beyond the Basics

Live at your desk 9:30am - 4:30pm - Speaker: Julie Butler

Aimed at private client solicitors and tax advisers, this live broadcast session will consider the maximisation of the interaction of Business Property Relief (BPR) and Agricultural Property Relief (APR) on a diversified farm and estate.

The advanced level session will outline the need for IHT planning at an early stage of the farm business, especially with the move away from pure farming, and at the all-important drafting and review of the will.

MBL LEARN LIVE COURSE – The Complexities of Equine Assets & Tax Explained

Live at your desk 13:30 – 16:30 - Speaker: Julie Butler

This new live broadcast will consider the full tax and VAT issues in the equine world in pre and post COVID-19 business survival. Julie Butler is author of Equine Tax Planning together with Tax Planning for Farm & Land Diversification and the broadcast therefore has a wide view on all areas equestrian.

MBL LEARN LIVE COURSE – 'Lifestyle' Farm Purchases & Estate Planning - The Pros & Cons Explored

Live at your desk 13:00 – 16:00 - Speaker: Julie Butler

The purchase of a farm by a ‘lifestyler’ can be very tax efficient. With the reduction in the BADR limit from £10million to £1million, the use of rollover relief to buy the lifestyle farm has become more attractive for some clients. This virtual classroom seminar will set out the advantages and disadvantages of the purchase as an estate tax planning tool whilst looking at current changes in farming and diversification.

MBL LEARN LIVE COURSE – Farming Partnerships & Accounts Disclosure – Risks & Pitfalls

Live at your desk 10:00 – 13:00 - Speaker: Julie Butler

This new live broadcast will help you to understand the full complexity of the tax and legal implications of farm partnership accounts so as to ensure that your firm and farming clients are fully protected from the risks and pitfalls of inadequate and/or misleading accounts.

MBL LEARN LIVE COURSE – CGT & IHT Relief for Farmers & Landowners – Managing the Risks

Live at your desk 13:15 - 16:15 - Speaker: Julie Butler

A good deal of farm succession planning is based on the historically strong capital tax reliefs but all that might change with an APPG report suggesting the removal of APR and BPR together with OTS reports on proposed changes to IHT/CGT legislation.

This virtual classroom seminar looks at the certainties and uncertainties of CGT & IHT for farmers & landowners embracing what action can be taken now and tax planning around the risks of uncertainty. It will consider any possible changes post the Spring Budget 2021.

MBL LEARN LIVE COURSE – Capital Taxes on Farms & Estates

Live at your desk 09:30 – 16:30 - Speaker: Julie Butler

This live broadcast session will look in depth at the impact of the two major capital taxes, Inheritance Tax and Capital Gains Tax, on farmers and landowners; looking at the legislation and also examining the relevant case law and consider HMRC's current approach to collecting tax from the farming industry. Consideration will be given to the impact of Brexit and the Agriculture Bill.

There will be a focus on the current HMRC target areas including property income versus trading income, occupation and amenity value.

Estate Planning – 2021 Conference

Chaired by Jo Summers and delivered by a panel of experts, this conference will focus on key developments in law and practice in a wide range of areas from IHT reforms, through to effective use of lifetime IHT exemptions and reliefs to mitigate IHT.

Julie Butler will be delivering the 10.00am - 11.00am session: Purchasing the Lifestyle Farm for Tax Relief Advantages

MBL LEARN LIVE COURSE – Development Land & Farming – A Tax Planning Guide in One Day

Live at your desk 09:30 – 12:30 - Speaker: Julie Butler

This live broadcast session will consider how to tax plan for farm development land in terms of inheritance tax and capital gains tax for farmers with links to income tax and corporation tax.

MBL LEARN LIVE COURSE – Agricultural & Business Property Relief – Beyond the Basics

Live at your desk 09:30 – 16:30 - Speaker: Julie Butler

Aimed at private client solicitors and tax advisers this live broadcast session will consider the maximisation of the interaction of Business Property Relief (BPR) and Agricultural Property Relief (APR) on a diversified farm and estate with the advanced level session outlining the need for IHT planning at an early stage of the farm business, especially with the move away from pure farming, and at the all-important drafting and review of the will.

CIOT Thames Valley – Farming Conference

Online digital course – 14:00-17:15

MBL LEARN LIVE COURSE - The Complexities of Equine Assets & Tax Explained

Live at your desk 13:30 – 16:30 - Speaker: Julie Butler

This new live broadcast will consider the full tax and VAT issues in the equine world in pre and post COVID-19 business survival.

MBL LEARN LIVE COURSE - Acting for Farmers & Landowners - Tax Risks & Negligence Traps

Live at Your Desk - 9.30am – 5.00pm – Speaker: Julie Butler

MBL LEARN LIVE COURSE - Farming Partnerships & Accounts Disclosure – Risks & Pitfalls

Live at Your Desk - 1.30pm – 4.30pm – Speaker: Julie Butler

MBL LEARN LIVE COURSE - Agricultural & Business Property Relief – Beyond the Basics

Live at Your Desk - 9.30am – 5.15pm – Speaker: Julie Butler

MBL LEARN LIVE COURSE - Capital Taxes on Farms & Estates

Live at Your Desk - 9.30am – 5.15pm – Speaker: Julie Butler

MBL LEARN LIVE COURSE - Development Land & Farming – A Tax Planning Guide

Live at Your Desk - 1.30 – 4.30 – Speaker: Julie Butler

MBL LEARN LIVE COURSE - Farming Partnerships & Accounts Disclosure – Risks & Pitfalls

Live at Your Desk - 1.30 – 4.30 – Speaker: Julie Butler

MBL LEARN LIVE COURSE - The Complexities of Equine Assets & Tax Explained

Live at Your Desk - 1.30 – 4.30 – Speaker: Julie Butler

Agricultural & Business Property Relief – Beyond the Basics – Manchester

This brand new full day course is aimed at private client solicitors and tax advisers. It will consider the maximisation of the interaction of Business Property Relief (BPR) and Agricultural Property Relief (APR) on a diversified farm and estate.

The advanced level course will outline the need for IHT planning at an early stage of the farm business, especially with the move away from pure farming, and at the all-important drafting and review of the will.

Development Land & Farming – A Tax Planning Guide – Manchester

This full day seminar will consider how to tax plan for development land in terms of both inheritance tax and capital gains tax for farmers. The course covers tax planning around small and large developments. It will also consider rollover and entrepreneur’s relief.

Acting for Farmers & Landowners – Tax Risks & Negligence Traps – Leeds

This full day course is designed to give delegates a full overview of the tax risks and negligence traps currently facing the farming sector, with a particular focus on the role of the professional advisor in an ever-changing industry and looking at these problems in the context of a farm tax update.