CLA72 – A guide to farm business structures

There are many different farm business structures in operation in England. Each reflects the landowner’s need to make appropriate long-term decisions about his land and business. However, considerations for each business structure can be complex, with different potential opportunities and constraints.

This handbook, which covers England only, provides landowners and their advisers with a brief overview of the most common farm business structures. Consideration is given to tax, legal and Basic Payment Scheme (BPS) implications, as these can vary significantly from structure to structure.

This handbook will be of particular help to landowners who have taken on land for the first time and wish to understand the options available to them. It will also be of assistance to landowners who have sought to change their involvement in their farm business and wish to put in place a structure that can accommodate this change in circumstances; for example, scaling down involvement in the farm business or after having sold part of it.

To order this handbook:

telephone 020 7460 7969 – please have your membership and credit card numbers to hand;


go to the CLA online shop.

Price for members: £29 - Price for non-members: £129

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