Source Currency: Issue 58, June 2026. Issue 58 includes: The Labour government half U-turn on the £2.5 million allowance of 100% BPR/APR at para [1.2] and Chapter 8. Farming disputes - the case of Merryman at para [1.15].Farming disputes - the case of Merryman at para [1.16]. The property allowance at para [4.7]. New first-year allowances at para [5.13]. Writing-Down Allowances at para [5.15]. Mineral extracting tax planning at para [5.33]. Land and mineral rights and royalties at para [5.34]. Structure of arrangements at para [5.35]. Managing disposals and development at para [5.106]. The new 100% APR and BPR allowance at para [8.34A]. Application of the 100% relief allowance to APR at para [8.61]. The significance of the Scilly Flowers case at para [9.88]. VAT on farm food with focus on the snack at para [9.140M]. Rate of SDLT for non-residential land applied on purchase of flat together with a basement storeroom in the building at para [10.32]. Updated rates of NIC at para [12.21]. National parks at para [14.4]. The importance of lifetime estate planning under the new APR and BPR rules at para [15.17]. Careful attention now required to reservation of benefit issues in relation to gifts of business and agricultural property at para [15.20]. Update on tax and pension provision at para [15.84]. Application of the 100% APR and BPR allowance to trusts at para [15.118]. Mineral extraction at para [17.30]. Payment of IHT in instalments with interest relief at para [19.25]. Practical case studies extensively updated in Chapter 20.