With so many farming cases going through the courts, there has been a huge emphasis on the need to ensure that farm accounts are right. Ham v Bell [2016] EWHC 1791 (Ch) showed the importance of farm accounts and partnership property, and the courts continue to emphasise this.

The recent case of Sargeant v Sargeant [2018] EWHC 8 (Ch) was yet another instance of a dispute between farming families and shows the need for family members to understand their full position regarding the future ownership of their farm prior to death.