PAGES 4-5 - FEATURE ARTICLE The importance of a partnership agreement I N TH I S I SSUE PAGES 8-9 - CLIENT PROFILE Hutton John Estate PAGES 14-15 - FEATURE ARTICLE The Autumn Budget PAGES 18-19 - CLIENT PROFILE Blue Dial Farm, Blue Dial Caravan Park and the Moody Cow PAGES 24-25 - FEATURE ARTICLE Is it time to switch ISAs? Connecting Specialist agricultural accountants and tax advisers serving the rural community. MUCH MORE INSIDE... * W I N T E R - S P R I N G 2 0 1 8 * W I N T E R - S P R I N G 2 0 1 8