Show Summary Details Introduction Grants – historical tax position Small land holding and brownfield sites Inheritance tax efficient repairs and capital allowances – dispute potential Environmental land management scheme (ELMs) Strong legal protection The commerciality of equine businesses Owning a racehorse is not a trade A tribunal pattern Tax planning surrounding successful planning permission applications The power of ‘rolled over’ development monies Capital gains tax (CGT) reform: Business asset disposal relief (BADR) What business structure? Limited liability partnerships (LLPs) Be careful with restructuring Buying a farm – maximising tax relief on loan interest Partnership agreement Conclusion – alternative land use – the basics ...