Partner articles: Life after the Basic Payment, selling land for development and more

CLA events and enews partner Smith & Williamson have published a series of articles giving advice and information on a range of topical themes.

They are:

- Is the longest US business cycle on record under threat? Most of Smith & Williamson’s landed estate and farming clients look to diversify their asset base into different asset classes where possible, including the stock market.

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- The sale of land for development gives rise to a capital gain for most UK landowners. Following the Finance Act 2016, income tax has become more of an issue especially where the landowner is involved in the development process.

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- The Agriculture Bill states that whilst the Basic Payment receipts continue unchanged for 2019, these direct support payments will cease from 2027.

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