Articles

  • 1 week ago | fladgate.com | Jonathan Riley

    Trustees need to exercise their powers correctly. If not, then the ‘exercise’ can be void. Commonly, trustee powers are grouped as either ‘dispositive’ (giving the trustee the power to decide who should benefit and how) or ‘administrative’ (which allow the trustee to protect and enhance the value of trust property). Trustee powers can also be divided into those that are ‘personal’ or ‘fiduciary’ in nature, which is not addressed in this article.

  • 3 weeks ago | fwi.co.uk | Jonathan Riley

    Farm support is being cut back and the replacement environmental schemes require significant management costs to maintain. It means that even a field-by-field approach to cost management may not ensure financial margins can be sustained in the long-term. Instead, farmers and growers are being urged to look at cost and output figures in greater detail from areas within individual fields to make more informed decisions. This so-called sub-field approach means collecting and interpreting more data.

  • Feb 7, 2025 | fladgate.com | Jonathan Riley

    Many families incorporate family investment companies (or “FICs”) as part of their estate planning. An FiC is a company whose shares are owned by family members with the sole activity of holding investments.

  • Jan 25, 2025 | fwi.co.uk | Jonathan Riley

    The government’s inheritance tax changes have thrust succession planning into the headlines. But the financial aspect of succession is only one part of a broad and complex transition process that must be addressed by family farms, according to Prof Matt Lobley of Exeter University. Prof Lobley says it is vital for farm businesses to realise that the wider issues of succession were important and needed to be understood and tackled.

  • Jan 24, 2025 | fwi.co.uk | Jonathan Riley

    © Sipa US/Alamy Live News The 2024 United Nations Climate Change Conference – also known as the 29th Conference of the Parties, or COP29 – took place in Baku, Azerbaijan, last November. Professor Michael Lee, deputy vice-chancellor at Harper Adams University, and NFU climate change adviser Dr Ceris Jones were among the very few delegates from UK farming circles who were handed invitations. Here, Dr Jones and Prof Lee set out the key points that could have an impact on the future of UK farming:1.

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