Bearing in mind that, under current legislation, timber income from commercial forestry is exempt from income Tax, that forestry businesses can claim 100% relief from inheritance Tax and that forests have a low exposure to Capital gains Tax because the value of the growing crop is excluded from the assessment, the sale of the spectacular Glen Massan forestry and sporting estate in Argyll’s glorious Cowal Peninsula could represent the best of all worlds for a canny sporting investor.
The Perth office of Bidwells (01738 630 666) is seeking ‘offers over £9.1m’ for the scenic 8,103-acre estate, which comprises a successful commercial forestry operation, a tranquil west-coast hideaway, an exciting deer-management project and a small farming operation, set against the backdrop of one of Scotland’s most dramatic landscapes.
£9.1m, Bidwells (01738 630 666; https://countrylife.onthemarket.com)
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