Partnership Agreement

• Passing on the farm: Potential pitfalls of lifetime gifting and the seven-year rule

  • PostedSeptember 9, 2026

  For many farming families, lifetime gifting can effectively reduce future inheritance tax (IHT) liabilities and support the next generation. However, gifting land, partnership interests or farm buildings is rarely as...

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• New Year resolutions for partnerships

  • PostedJanuary 14, 2020

  With New Year looming, many will be thinking about resolutions for 2020 and in turn if any changes will be forthcoming about who will be running the business for them...

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• When a Partner departs

  • PostedJune 20, 2018

  Most couples understand the need to make Wills to make life simpler for the survivor if one spouse dies. Sadly the same doesn’t always apply to business partners preparing a...

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