NEW inheritance tax laws will bring "enormous change" for succession planning on family farms, an Enniskillen solicitor has warned.
James Cooper, of Cooper Wilkinson Solicitors, addressed a crowd of hundreds at a public meeting on Monday night, where he discussed some of the seismic changes that are coming down the line following Labour's controversial budget.
"Up until now a farmer was being able to leave his farm to the next generation without any inheritance tax," Mr. Cooper explained.
"They (the government) have now been brought in a new threshold meaning agricultural property worth more than £1m will be subject to inheritance tax at 20 per cent.
"That is an enormous change for succession planning and how estates for farmers are dealt with by HMRC. It's going to be a huge test no matter what the outcome is."
Mr. Cooper said that imminent changes will force farmers to start thinking about succession sooner especially older farmers who may have been putting it off.
"This particular change means people are going to have to look very carefully at how they manage and organise their affairs," he said.
"What it really means is that people are going to have to start thinking about succession and tax much earlier, and they will have to have a plan which will likely involve their wife and family - and do it much earlier."
However, he appealed for calm within the farming community as the full details of the new tax laws emerge.
"No-one should panic about this," he said. "A lot of the detail will have to go through all sorts of legislation, some of which might not even get to the Houses of Parliament until late 2025.
"Let's be clear, these changes are not coming in until April 2026. People shouldn't panic and jump at easy solutions.
"All in all, the devil is in the detail. Let's wait and see what comes out, but do get advice in the meantime; do actually add up what your assets come to and be realistic about it."
He added: "One outcome is certain is the revenue going forward will crawl over valuations and accounts. It is an inevitable consequence that when they bring in a regime to get tax, they will make it more difficult for people to sail through the process."
Mr. Cooper added that certain demographics of farmers, such as those over 70, could benefit from making decisions now, rather than later.
"The category of farmers I feel most sorry for are the older ones," he said. "For farmers aged 70 and above, time is running out for them.
"A lot of farmers around the age of 70 decide to do lifetime transfer to their sons. I would say that even if they have delayed doing that, and if they have a solid family proposal, it would be well worth doing that transfer.
"There is no tax hit if you transfer your farm to your son and hold it over; the real secret in that is you are going to have to live for seven years."
He continued: "Indeed, farmers who are getting older might decide that it is time to carry out that transfer now, instead of putting it off.
"There is some speculation that Prime Minister could undo some of these thresholds for people if they over 80. Quite rightly; as people have been saying, it's disgraceful that people who plan their lives and succession under current rules are suddenly being faced with all that now being in tatters."
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