upon

“This civil lawsuit based upon 30-plus-year-old allegations is filled with scurrilous lies, exaggerations and misrepresentations regarding Linda McMahon,” she said.

That’s a very thin reed upon which to hang an upstart brand in a crowded segment that was then beginning to plateau, but with Nelk’s media machine behind it, and legions of opted-in young drinkers clamoring for Nelk, Happy Dad has done very, very well.

At this point, it’s worth stressing that an agricultural estate is not the same as a landed estate, or farm: an “estate” is a legal term for the value of the money, property and possessions an individual passes on upon their death.

If the owner of multiple farms sought to pass on those farms upon his or her death, this would all show up in a single estate in the inheritance tax relief claim.

However, importantly, this could only be achieved if each partner passed on £1.5m of their total assets at death sequentially, rather than in one £3m estate upon the death of the second partner.