Podcast Location:
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Tax Law
CPD Points:
Up to 1 point. details »

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Regulated by the Solicitors Regulation Authority:
Listen and pass the quiz: Gain 1 CPD point (60 minutes)
Listen only, gain ½ a CPD point (30 minutes)

Regulated by the Bar Standards Board:
Listen and pass the quiz: Gain 1 accredited CPD point (60 minutes)

Regulated by ILEX:
Listen and pass the quiz: Gain 1 CPD point (60 minutes)
Listen only, gain ½ a CPD point (30 minutes)

  • FREE
30 minutes of audio
(+ optional 5 minute online quiz)
Plays on Computer:
Yes Downloadable as MP3:    Yes
Course Aims:

This CPDcast offers a robust and practical overview of the tax planning considerations facing the agricultural community today. It tackles the issues of transferring land, entrepreneurs’ relief and the multi-faceted issues which can arise when landowners do not want to pass down the land. Further focus is given to the new regulation of partnerships and how this transmits into agricultural property tax planning. This is essential listening for anyone seeking to get up to speed with tax planning for agricultural businesses and development land and seeking to uncover the opportunities for legal advisers that lie within this sphere.

After completing the course you will:
  • Know the various factors which one has to consider when transferring agricultural land for development;
  • Understand the basic principles which will be applied to the applicability of entrepreneur’s relief;
  • Have considered the potential issues encountered if the original landowners do not want to pass down the land;
  • Be aware of how business property relief and inheritance tax are applied and calculated when transferring agricultural property;
  • Understand the tax treatment of partnerships transferring agricultural land.
General Interest Difficulty: 2 of 5
Market Update / Hot Topic
Sources and References:
  • Farmer v IRC (1999) SpC 216;
  • Finance Bill 2014;
  • Ham v Ham [2013] EWCA Civ 1301;
  • Revenue and Customs Commissioners v Andrew Michael Brander (As executor of the will of the late fourth Earl of Balfour), (2010) UKUT 300 (TCC).

In this CPDcast Julie Butler, a chartered accountant and partner at Butler & Co discusses the tax planning for farms and agricultural businesses in the context of transferring land for development.


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