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We act for a farming family partnership comprising a husband (A) his wife (B) their daughter (C) and A’s sister (D).
The father (E) of A and D was also a partner up to his death on 21 April 1973 and their mother (F) was a partner up until her death on 11 January 2007.
C became a partner on 14 February 2007.
The father (E) owned the land farmed by the partnership (then between E A and F) and died intestate.
The land formed part of the residue of E’s estate and under the then intestacy rules his wife (F) acquired a life interest in one-half thereof and A (son) and D (daughter) acquired one-quarter each.
On F’s death her interest in the property passed to her granddaughter C.
Because E died before 13 November 1974 the life...
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