Farm succession and inheritance planning is still a major issue although the number of children directly following their parents into agriculture is decreasing. This view has been reinforced by "The succession project", a recent study of farm succession and inheritance by accountant Saffery Champness. Considers the shifting of attitudes towards inheritance, the need for early planning and good advice to ensure a smooth transfer of ownership and the fact that succession is high on people's agendas following a general rise in UK wealth fuelled by rising property values. Determines why individuals sometimes find it hard to formulate an effective succession plan. Concludes that early succession planning is vital in commercial and financial terms as well as for family security. Provides a succession planning checklist and discusses the important implications of the recent "Antrobus" judgment (L131626) in respect of inheritance tax and agricultural property.