Overview

The facts in Drake v Harvey

The facts in the case are in many respects archetypal of the farming partnerships practitioners see for clients. Parents, a son and a daughter establish a farming partnership; a third child is for a short period a member of the farming partnership; there are other children who are not members of the partnership. There is a familiar background of lifetime giving, tax planning and second generations setting up their own families. The family in this case was struck by misfortune, first when the partner son died in August 2006, and secondly when both parents in turn suffered strokes and lost mental capacity, leading to the registration of their Enduring Powers of Attorney in December 2006 and June 2008.

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