I would if I understood it!

Shall I sell them both to the highest bidder?

Totally agree carrying on is not for everyone and I was ready to relinquish my full time post to a younger person, but organisations that make it difficult to carry on in some capacity miss out and being patronised is especially annoying! Provision obviously needed for those who can’t continue.

Intend!

Don’t want to blow my own trumpet but this might be useful samf.substack.com/p/tax-policy...
If not, please let me know what you would like me to write about- would genuinely like to know.

Perhaps the plan is for it to be invalid?

Whatever the market will bear I expect - but they do that anyway.

Child is 1! ( ‘ Look, a horse! that’s called polo!)

Will you give me a reference Sam?

Should do but there has still only been one reference to inheritance tax since the changes were announced, which is remarkable give n the general concerns among farmers.

Indeed!

You don’t. Most places have minor injuries units.

I have just said to your wife- this is going to be one hell of a Substack....

People seem to think they can’t just talk to the other party. That is rubbish. They can and they should.