Farm leasing laws came i nto existence before the idea of farm busi nesses. The fact that they do not rally with the circumstances is obvious when the farm business is transferred since family leases not being negotiable there appears a form of continuity which has financial consequences with regard to VAT, tax on capital gains or on profits of the successors. Yet because of their antiquity in the farm leasing laws there are many types of lease no longer used which might help to solve certain tax problems either by permanently dissociating land and the rest of the capital, or by a form of association like share tenancies. I n addition even older forms of joint ownership of livestock or of equipment may lessen the financial tax consequences of the transfer of farm assets while reducing the taxation of the successor.
