25 April 2007
We are at present seeking to restructure a client's farming operations and are a little uncertain as to the SDLT implications of what is being proposed.
Farmer A presently owns land let on an old style agricultural tenancy to a family farming company which he manages. He owns 33% of this himself, his parents 37% and other family members 30%.
This farming company carries out the bulk of the farming operations and owns the single payment entitlement.
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