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A Practical Guide to the Law of Farming Partnerships (en Inglés)
Philip Whitcomb
(Autor)
·
Law Brief Publishing
· Tapa Blanda
A Practical Guide to the Law of Farming Partnerships (en Inglés) - Whitcomb, Philip
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Origen: Estados Unidos
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Reseña del libro "A Practical Guide to the Law of Farming Partnerships (en Inglés)"
Many professionals will be familiar with partnerships and how they work but few will truly understand the nuances and complexities of a farming partnership. In the past this may not have mattered but with high values of land and an increasingly elderly farming population, the risk levels for advising in this area of the law have increased significantly.Recognising the key problems that many farming families face, the need for commerciality and succession planning, this book explores the practical legal issues through a number of topics centred around the different aspects of a farming partnership. All farming partnerships are tailor-made to meet the specific circumstances of the client. The purpose of this book is to give an overview, with practical examples, of the main issues that you may come across. Whilst it does not have the scope to consider all the case law in relation to partnerships in detail, it does provide the main points, guidelines and strategies to help and support all those involved in advising on farming partnerships.ABOUT THE AUTHORPhilip Whitcomb is a private client partner at Moore Barlow LLP. He acts for a large number of farmers and landowners and specialises in advising on succession planning and the structuring of farm businesses. His approach is to give practical and workable solutions to clients taking into account their circumstances and particular needs and wishes. Philip is a Fellow of the Agricultural Law Association and a member of the Country Land and Business Association. He regularly lectures nationally to professionals on capital taxation, Wills, trusts and farming business structures. As well as being on the editorial board for Farm Tax Briefing and a contributor to Stanley's Taxation of Farmers and Landowners.He enjoys gardening and antique collecting and lives in Dorset with his wife, Alison.CONTENTS1. Partnerships in the Farming Context2. Formation of a Farming Partnership and the Need for an Updated Agreement3. Property and the Use of the Land Capital Account4. General Capital and Finance5. Division of Profits and Losses6. Management and Decision Making7. Death of a Farmer8. Succession Planning of the Family Farm and the Use of Partnerships9. Capacity Issues and the Elderly Farmer10. Dissolution of the Business11. Stamp Duty Land Tax12. IHT & CGT13. The Use of Limited Partnerships and Limited Liability Partnerships14. Income Tax
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