The High Court has agreed to fast‑track a judicial review into the government’s decision to impose new inheritance tax (IHT) charges on farming families — a move that could reshape…
Living in Breach of an Agricultural Occupancy Condition: How Risky Is It Really? Agricultural occupancy conditions — or “ag ties” as most people call them — are one of the…
At a Glance: APR & BPR Changes APR and BPR now capped at £2.5m per person (or £5m for couples) From April 2026, machinery, livestock and trading assets must be…
This article remains as a monument to the uncertainty and stress created by the labour government. In an announcement on 23rd December 2025, the limits have been increased to £2.5m…
Why Experience Matters in Land Finance Sometimes, what seems like the simplest transaction—a land loan or mortgage for woodland—can turn unexpectedly complex. That’s when experience becomes not just helpful, but…
Partners in a farming business will face significant changes following the 2024 Autumn Budget. The increase in capital gains tax (CGT) rates, gradual reduction of business asset disposal relief (BADR),…
Introduction: The recent criticism from Iceland’s boss, Richard Walker, against the Labour government’s inheritance tax (IHT) policy on family farmers has sparked a significant debate. Walker, a former Labour supporter,…
One of the things that irks us here is trying to speak to people on the telephone. If you are giving a firm the privilege of your business for arranging…
Here are a few of the common things we hear related to getting a residential mortgage for property with land. Your property is not residential or commercial – but it’s…
At Farm and Country Finance, we are receiving an increasing number of enquiries from customers who need a mortgage for a property with an agricultural restriction and we can arrange…
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