1 Farming and the need for diversification
2 Diversification - alternative land use, grants and impact on the basic tax planning
3 Obtaining planning permission
4 Protecting the tax position of the farmhouse
5 Protecting the farm’s assets
6 Diversification - the reality
7 Tax planning for fixed assets and stock incorporating the phasing out of quota
8 To incorporate or not to incorporate?
9 Planning for VAT
10 The ‘reluctant’ and ‘lifestyle’ farmer
11 Share farming, contract framing, farm business tenancies and other farming business agreements
12 Hobby and lifestyle farming and use of farming losses
13 Planning the best use APR and BPR for inheritance tax
14 Planning property disposals tax efficiently
15 Farmland and buildings - the letting activity
16 Divorce and farming
17 Trusts
18 Wills
19 Miscellaneous
20 Single farm payment - the tax implications