New client, (don't have much dealings with farmers.)Husband trades as farm sole trade, they have asked me to advise if it would better to put (farm&land etc)into joint names with wife. Fathers estate just being sorted. My initial thoughts are about iht and cgt exemptions ( business assets, agricultural relief etc, down the line).In joint names, I think would be favourable in this respect but the sole trader farm business would need to be formed into a partnership to protect full reliefs:- Is this right??, vat transferred over etc.(Added costs for additional partneship accounts/tax return work per year need to be addressed etc). Farmhouse also inherited from mother is in joint names already. Solicitor seems to be dealing a lot with them but stuck on this point.(I had left it up to them to agree/sort themselves initially) Some views , pointers on this would be appreciated.