Tax Planning for Farm and Land Diversification

Publisher: Bloomsbury Professional; 539 pages

This book is now in its third edition yet I had never previously set eyes on a copy and I wonder why not.

Chapter ten of the book addresses the ‘reluctant and lifestyle farmer’: the individual who invests in such property solely for the monetary and tax advantages he or she might gain. It suggests that such people might be advised by the ‘reluctant farm practitioner’.

I would sincerely hope that the latter category does not include me. So why have I missed this work?

It has been extended to 20 chapters 15 of which have been written by Julie with contributions from various specialists. The level of technical content varies widely from subject to subject and this no doubt reflects the diverse authorship.

The success of...