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Found Practical Farm Ideas at Agricultural College about 20 years ago, I enjoyed reading about the engineering involved in overcoming problems on farms, and improving machinery.

Paul Hughes, Gloucester

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Agricultural Property Relief - Report

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The exemption of Inheritance Tax on farms and farming estates for those farmers can easily run into ££millions. So Agricultural Proprty Relief (APR) is important both for HMRC who want to collect the tax if they are eligible, and to the farmer who wants the relief so the business can be handed to the next generation.

The rules surrounding APR and their interpretation are thus of major significance. The Farming Group of the Institute of Chartered Accountants are always interested in the developments and the case law of APR, and as far as farmers are concerned, it is clearly important they understand the detail of the rules, because if they don't their heirs might find themselves in a tribunal of huge significance to the family.

This is a £3.50 report which should be read.

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