News and Events

As we move through another busy and successful summer, we are delighted to share the latest edition of the Greaves West & Ayre newsletter.

This year’s agricultural shows across East Lothian, the Scottish Borders, and Northumberland once again offered a fantastic opportunity…

Up and coming dates for the diary -

3 March 2026

26 February 2026

Check out what's coming up in the next few months...

Greaves West & Ayre recently held two successful and well-attended Port Budget Rural Seminars.

As you may be aware, in February 2024 HMRC proposed a change in relation to the tax treatment of double cab pick-ups for both capital allowances and benefit in kind (BIK) purposes. They then quickly changed their mind around a week later and decided not to implement the changes. However, following the most recent Budget the Government have again decided these changes should be put in place.

It is difficult to recollect a more seismic Budget in recent times. The last major changes to Inheritance Tax were made in 2006, but mainly in relation to Trusts. There was an expectation that Inheritance Tax reliefs would be reformed, most likely for landlords who lease out land which qualifies for Agricultural Property Relief (APR). It was considered much less likely that Business Property Relief (BPR) would be reformed, and there was a distinct lack of speculation in this regard.

10 December 2024

25 November 2024

On 1 April 2024, criminal penalties for non-compliance with duties under the Register of Persons Holding a Controlled Interest in Land (“RCI”) came into force. We asked one of our professional colleagues, Louise Johnston, a Partner at leading law firm Turcan Connell, to outline the implications.