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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 AUTHOR Philip 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. CONTENTS 1. Partnerships in the Farming Context 2. Formation of a Farming Partnership and the Need for an Updated Agreement 3. Property and the Use of the Land Capital Account 4. General Capital and Finance 5. Division of Profits and Losses 6. Management and Decision Making 7. Death of a Farmer 8. Succession Planning of the Family Farm and the Use of Partnerships 9. Capacity Issues and the Elderly Farmer 10. Dissolution of the Business 11. Stamp Duty Land Tax 12. IHT & CGT 13. The Use of Limited Partnerships and Limited Liability Partnerships 14. Income Tax
Comprehensive and highly detailed, Twomey on Partnership, 2nd edition, includes practitioner-focused chapters on disputes between partners, litigation by and against partnerships and a commentary on each of the clauses of a typical partnership agreement. Few areas of law are as similar throughout the common law world as partnership law. This important book analyses not only Irish, English and Scottish partnership cases, but also the rich vein of partnership cases to be found in other common law jurisdictions, and explains how these cases impact upon Irish law. This new edition has been updated to take account of key Irish cases over the last 17 years, including McAleenan v AIG, Harris v Quigley and Cronin v Kehoe. In addition, it includes analysis of any foreign (particularly English) cases of particular relevance. A new chapter has been added which deals with the Legal Services Regulation Act 2015 and its provisions on partnerships, including limited liability partnerships. While the key partnership acts (the Partnership Act 1890, the Limited Partnerships Act 1907 and the Investment Limited Partnerships Act 1994) have not changed to any significant degree since publication of the first edition, the Irish Government has approved changes to the Investment Limited Partnerships Act 1994 and this is dealt with in the book. Other analysis of legislation in the book has been been updated to reflect the changes since the first edition, in particular the material relating to Companies Act 2014.
Interest in contract farming is growing, especially in countries that previously had a central planning policy. The purpose of this guide is to provide advice to existing contract farming companies on how they can improve their operations and to those thinking of starting such companies on the preconditions of success.