Free Shipping on Order Over $90
AfterPay Available
A Practical Guide to the Law of Farming Partnerships

A Practical Guide to the Law of Farming Partnerships

by Philip Whitcomb
Publication Date: 30/11/2020
or 4 easy payments of $31.50 with
This item qualifies for FREE delivery
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.


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.


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
Agricultural law
Publication Date:
Law Brief Publishing
Dimensions (mm):

This title is in stock with our Australian supplier and arrives at our Sydney warehouse within 10-15 working days of you placing an order.

Once received into our warehouse we will despatch it to you with a Shipping Notification which includes online tracking.

Please check the estimated delivery times below for your region, for after your order is despatched from our warehouse:

ACT Metro  2 working days

NSW Metro  2 working days

NSW Rural  2 - 3 working days

NSW Remote  2 - 5 working days

NT Metro  3 - 6 working days

NT Remote  4 - 10 working days

QLD Metro  2 - 4 working days

QLD Rural  2 - 5 working days

QLD Remote  2 - 7 working days

SA Metro  2 - 5 working days

SA Rural  3 - 6 working days

SA Remote  3 - 7 working days

TAS Metro  3 - 6 working days

TAS Rural  3 - 6 working days

VIC Metro  2 - 3 working days

VIC Rural  2 - 4 working days

VIC Remote  2 - 5 working days

WA Metro  3 - 6 working days

WA Rural  4 - 8 working days

WA Remote  4 - 12 working days

You can find this item in:

Customer Reviews

Be the first to review A Practical Guide to the Law of Farming Partnerships.