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Brodies LLP: Partnerships, land and families

September 12, 2015

Many farm businesses operate as partnerships. For those in the sector, what’s unusual about that? It’s aye been done like that and partnership names, linked to farm and family names, are a familiar roll call at the mart. But in a way it’s quite unusual compared with other business sectors. Limited companies have become the norm for most trading businesses, with sole trader status tending to be reserved for the smaller trades. Professional practices remain a limited exception, largely because of the way they are regulated.

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Brodies LLP: Putting the success back into succession planning

September 5, 2015

We have all at least heard about, if not know of, a family farm that needed to be sold under difficult circumstances, sometimes bringing to an end a family’s connection to a farm that might stretch back many generations. The trigger might have been the death of the current farmer, or perhaps a divorce, an unanticipated tax bill or an agricultural tenancy coming to an end. Events such as these can cause unmanageable calls on cash or strip other assets out of the business. In many cases, better succession planning would have allowed the family to manage these trigger points and to continue running the farm.

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Joker Tim on tour

July 31, 2015

Punslinger Tim Vine is back on the road for the first time in four years with a brand-new stand-up show, new jokes, silly songs and – as if that weren’t enough – twitchy dancing.

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The Grand National: Why do we love it?

April 9, 2015

The English Grand National is almost upon us, and we'll soon join in with some 600 million viewers from around the world, placing over £150 million in bets on the £1 million steeplechase race at the Aintree course, which sees the winner taking home over £500,000.

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