Landmark - Autumn 2015 | Page 3

Death and Taxes: life’s two certainties It’s the one thing nobody wants to think about, but for the sake of our families it is important that we plan for when we are no longer here. As the saying goes, there are only two things which are certain in life: death and taxes, but succession planning is important for both of those reasons. Planning ahead can save a family much heartache and expense in the future and the earlier you start, the better. Carver Knowles Managing Director Andrew Troughton explains; “Whilst it’s not something anyone wants to consider, it has to be done. Not planning ahead can cause families anguish and has meant that people have had to sell up or sell off parts of their holdings in the past to meet big tax bills, or they’ve reached a cliff edge without really thinking what will happen to the farm. There will be a lot to consider with succession planning and it is often easier if a business plan is put together to give everyone something to work towards, taking account of things like growth plans and diversification It will give the chance to make sure the holding can adapt to support those who will succeed in the meantime, if that is the intention. On the back of the planning, families should look at whether any wills need to be changed to take account of the planned succession, as it will likely be the older generation who hold the assets, and there may well be a need to consider Inheritance Tax implications too. As with any plan, it’s important to be able to adapt and review it as a family. Business circumstances can change, and it’s very rare that everything goes exactly to The first step really is to start talking about it. Get everyone involved in the room and begin the discussion to encourage everyone to start thinking about it. Ideally this should be done whilst the older generation are still actively involved, and ideally when the next generation are in their early 20s or 30s. It should be an open and frank discussion about what everyone’s intentions are and on the back of it you should be looking to develop a long term plan, ideally of 20 years, to give everyone chance to work towards it”. Grant Update from Mike Cluley A brief run through of some of the schemes currently available, and those we’re expecting to open in the future: NOW OPEN • • The Growth Programme is accepting applications for Tourism, Food Processing and Business Development until the Autumn of 2016. The LEADER programme is now taking expressions of interest. Availability is area based. COMING SOON • • • The Countryside Stewardship scheme will be open again from July - September 2016. We expect The Woodland Grants, Water Quality Grants and the Farming and Forestry Productivity Scheme to open sometime next year. Watch this space for further details. STEPS – Severn Trent Capital Grants Scheme – further information to follow. If you’re looking at how you can grow your land based business, or looking to invest in capital projects on your farm then contact us. We can advise you as to exactly what you’re eligible for, and prepare your application.