Option agreements for landowners and developers

With the ever increasing demand for property,  landowners are considering selling some of, if not all of their land to a developer.  What is an option agreement? An option agreement is a legal contract that gives a developer the right to...

Remedies in proprietary estoppel - Putting the Case of Guest v Guest to rest

The case of Guest v Guest [2022] has finally been decided, with the Supreme Court handing down its long-awaited judgment as to the proper approach in granting remedies in certain cases of broken promises, which in legal terminology is termed...

Farmland & Farming Partnerships

The Trust Registration Service was set up in 2017 and initially, trusts were only required to be registered where there was a UK tax liability.  Following the introduction of the Fifth Money Laundering Directive (5MLD) all express UK resident trusts in...

Birkett Long supports landowners and the delivery of major infrastructure projects

The delivery of major infrastructure projects across Essex and, indeed, the wider East Anglian region has been, and continues to be, of vital importance to businesses throughout the area and the growth of the Essex and eastern region economies.  For the...

Birkett Long supports landowners and the delivery of major infrastructure projects

The delivery of major infrastructure projects across Essex and, indeed, the wider East Anglian region has been, and continues to be, of vital importance to businesses throughout the area and the growth of the Essex and eastern region economies.  For the...

How do blended families affect the succession of a farm?

Succession planning for farming families has never been more important. In 2019 it was estimated that 92% of farming businesses have no succession plans in place, leaving many farms at risk. Succession used to take place as a matter of course with farms...

The Autumn Statement - Capital Gains Tax

Hidden amongst the headlines of the Autumn Statement was the announcement by the Chancellor that the annual Capital Gains Tax (CGT) allowance will be slashed from £12,300 in the current tax year to £6,000 in 2023/24 and again to £3,000 in...

Proprietary Estoppel: Guest v Guest

The law has a way of dealing with certain broken promises, the legal term for which is proprietary estoppel - see the full definition below. Typically, such claims are brought when a person has died and a promise has not been fulfilled. But in the case of...

Agricultural Tie Breakers - advice for landowners

Historically, local authorities have been known to attach agricultural ties (also known as agricultural occupancy conditions) to countryside dwellings to prevent anyone, except those principally employed within the local agricultural sector, from lawfully...

Development land - terminating agricultural tenancies

Developers and promoters will want to ensure that vacant possession of a site can be obtained before incurring planning expenses.  Agricultural tenancies can be difficult to terminate depending on the type of tenancy in existence, the development...

The importance of agricultural wills

Succession and inheritance planning are the most important provisions any farming family can make when looking to the future and making arrangements for carrying on the farming business. A vital part of that planning is making a will. A will is essential...

Top 10 reasons to review your will

With spring around the corner, why not take the opportunity to do a spring clean and tidy away your copy of your will? Whilst you are there, it is a good idea to check through each clause in your will to see whether your personal circumstances have...

Agricultural Tie Breakers

Local authorities are known to attach agricultural ties to dwellings to restrict who is permitted to occupy dwellings within the countryside to people who are principally employed in the agricultural sector. What are the upsides? The use of occupancy...

Private water supplies, good or bad?

Many would extol the virtues of a private water supply (PWS). Well think again.  There are many potential pitfalls which need to be addressed from the outset otherwise the sale/acquisition could become problematical. First, as PWS are not maintained in...

Succession: how to keep it in the family for generations

Over the last 200 years, agriculture in Britain has changed significantly. With the impending changes following Brexit, The Agriculture Act 2020, and no doubt many things we do not even know or have heard of as I write, it will undoubtedly change and need...

The importance of Partnership Agreements when considering Succession

Succession and estate planning for farmers is complex, with many issues to consider including balancing the sustainability of the farm and protecting family members whom have worked on the farm all their life whilst ensuring that those that haven’t are...

Public Rights of Way - Landowners Stay Aware

Landowners have experienced an increase in the public encroaching onto their land. Covid-19 has placed restrictions on the public’s movements, which has resulted in people re-evaluating their lives and taking steps to enhance their health and wellbeing...

Completing and updating your company's Person with Significant Control Register

As of 26 July 2017, it has been a legal requirement that limited companies and limited liability partnerships maintain a Person with Significant Control Register ( PSC Register ) so why is it, after all this time, when I look up a company at Companies House...

Having a contract in writing: why you need one and why it's a good investment

Many business deals are concluded by “Gentleman’s Agreements”. These can work for people and businesses - until there is an issue or uncertainty. Unfortunately, deals and relationships in business can, and do, go wrong for many reasons....

Reforming Agricultural Tenancies

Onerous provisions imposed by the Agricultural Holdings Act 1986 (“the 1986 Act”), primarily in relation to security of tenure and succession, resulted in tenants not being offered long term tenancies. Although the creation of Farming Business...

Occupiers' liability for visitors

If you occupy land, you should familiarise yourself with the duties you have for visitors, whether invited or unlawful.   Many people believe that occupiers’ liability means that an occupier is responsible if an invited visitor suffers an injury,...

When all is not what it seems

Who owns the farmland that the farm operates on? It’s a fairly straightforward question, but the answer is not always what it seems. Invariably, farmland is passed down through the generations, and agreements completed with a handshake. Titles,...

Working farms - residential, non-residential or mixed use?

Following recent challenges made by HMRC, the Stamp Duty Land Tax (SDLT) term ‘mixed-use’ applying to property transactions has become less clear-cut than once thought and has highlighted the importance of seeking specialist advice. The issue...

Farm business structures: Tenancy Agreements

Farming families are becoming increasingly aware of the importance of reviewing their business structures, as well as their personal affairs. More and more are taking professional advice. Unfortunately, there are a number of circumstances where failure to...

Grazing Licences: avoiding the tax pitfalls

Who occupies agricultural land and what activity is really carried out on the land are questions that every land owner should ask themselves to minimise the risk of facing an unnecessary tax liability.  For example, the tax consequences of arrangements...

Coastal Erosion

Since my article in the Agricultural Law Association Bulletin, most eyes have been on Brexit, however, the heavy rains of 2018 have delayed matters in the fields, with April seeing record rainfall levels.    But it is coastal erosion that has...

Proprietary estoppel - the expectation of inheritance

There are a variety of claims that can be made against a deceased’s estate, such as a challenge to the validity of their last will, or a claim for reasonable financial provision under the Inheritance (Provision for Family and Dependants) Act...

Voluntary registration - there are benefits

Since 2002, it has been compulsory to register property and land at HM Land Registry upon certain triggering events e.g. transfer, mortgage etc.  So is there any benefit of going to the expense of registering your property voluntarily? HM Land...

A restrictive covenant or overage agreement might not always achieve what you think

It is now very common for landowners to sell their land subject to restrictive covenants or overage agreements – often both – with the aim of securing a share in the profits of any future development. But, increasing your profit is not...

Don't get caught out by the unexpected

Farmers work tirelessly to run an efficient and profitable business and to provide an income for the family, but what happens if disaster strikes and you can no longer work.  Is there anything that can reduce the impact to that loss of income and halt...

Land promotion...worth considering?

With the increased demand and need for new housing in England, farmers are frequently being approached by developers, property finders and land promoters to consider future strategic land development.  Daniel Sturman outlines what might be involved in...

The residence nil rate band and its impact on farmers

The Conservative Government’s 2010 manifesto said they would raise the inheritance tax threshold to £1m.  In 2015, a similar promise was made, with the words ‘effective inheritance tax threshold’.  But is this a...

Entrepreneurs' Relief on development land

Significant capital sums can be realised by the sale of land for redevelopment purposes.  A sale of land will inevitably give rise to a charge to Capital Gains Tax (CGT) but depending upon the structure of the sale the farmer may be able to benefit from...

Your farmhouse and inheritance tax

In recent years, claims for Agricultural Property Relief (APR) on farmhouses have come under scrutiny by HMRC as house prices have risen, particularly in the South East, and country farmhouses have become more attractive for wealthy non-farmers and overseas...

The farm... a family divide?

Farming is, overwhelming, a family business, a vocation and a way of life, more so than many other forms of employment or business structure. It is unsurprising, therefore, that farming families are strongly motivated to pass on the family farm to future...

The pesky small print

A recent landmark ruling in Arnold v Britton & Ors (2015) has confirmed the old cliché – always read the small print before you sign. This case confirmed that commercial contracts entered into freely between parties cannot be...

Partnerships and stamp duty land tax

Transferring land from your partnership to individual partners might seem like a simple structural change with no real impact on the ownership of the land in question. It might also seem fair that this sort of transaction should not attract stamp duty land...

New powers against fly-grazing

As recent reports in this very newspaper will testify, abandoned horses and fly-grazing have long been a scourge of the rural community in East Anglia.  Both farmers and residential property owners alike have suffered at the hands of unscrupulous horse...

Landlords - beware of compensation claims

One little known element of the Agricultural Tenancies Act 1995 is that tenants of Farm Business Tenancies are, in certain circumstances, entitled to claim compensation in respect of improvements they have made to the leased property. Perhaps even more...

Chancel repair liability - are you liable?

Since the case of Aston Cantlow PCC v Wallbank, there has been significant concern about protecting purchasers from Chancel Repair Liability (‘CRL’) mainly due to the level of liability which arose in that case – approximately...

Farm animals and compensation claims

Every so often stories appear in the press about injury caused by farm animals, for example, bolting horses, bulls, or cattle with calves attacking ramblers or dog walkers. The question that follows is whether the keeper of the animal is liable for the...

When right of way is not enough

Most people would agree that it is usually preferable to own the access to your property but this is not always possible. There are down sides to owning your own access, such as the costs of maintaining and repairing it and preventing trespass, so when...

Registration of land

The Land Registry started the registration of property in 1925 and gradually since then an increasing amount of land has been registered. Compulsory registration, initially restricted to sales and long leases, was phased in on a regional basis and in recent...

Smoke on the water

A recent discharge of diesel fuel into the River Chelmer has highlighted an area of pollution which is becoming a growing concern, leading to an increase of prosecutions and fines. According to Birkett Long environmental law specialist David Rayner , it is...

Surrender of Agricultural Tenure

Tenant farmers have lifetime security of tenure under the Agricultural Holdings Act 1986 (the 1986 Act) with, in some cases, a right to apply for succession tenancies for two further generations whereas they have security only for the contractual term under...

Safeguarding your family property when things go wrong

It is a sad but true fact that bankruptcy has become particularly topical. Here, we examine its potential impact upon family properties. When debts are greater than an individual’s assets or debts cannot be paid as they fall due, creditors may...

When is a Farmhouse Not a Farmhouse?

The availability of agricultural property relief from inheritance tax is an important factor in considering farming businesses and investment in agricultural property, whether from within or outside the industry. While there are plenty of ways of...

Farmhouses and Inheritance Tax

The availability of agricultural property relief from Inheritance Tax is an important consideration for farming businesses and those who wish to invest in agricultural property. While there are plenty of ways to preserve 100% agricultural property relief...