Landed estates

Landed estates guidance:

STOP PRESS: The Agriculture Bill introduced on 16 January 2020 has set out how farmers and land managers in England will in the future be rewarded with public money for...

Practice Note

Letting of agricultural land Agricultural tenancies The Agricultural Tenancies Act 1995 (ATA 1995) introduced farm business tenancies (FBTs) to replace the old-style...

Practice Note

With some exceptions, the Agricultural Holdings Act 1986 (AHA 1986) applies only to agreements entered into before 1 September 1995. An agricultural tenancy created on or...

Practice Note

Statutory rights of succession in relation to an agricultural tenancy only exist if the Agricultural Holdings Act 1986 (AHA 1986) applies to that tenancy. There are no...

Practice Note

Background The Countryside Stewardship grant scheme was originally introduced as an agri-environment, forestry and woodland scheme operating as part of the Rural...

Practice Note

Background Regulation (EU) No 1307/2013, along with a number of supporting EU Regulations (collectively referred to in this Practice Note as the Direct Payments...

Practice Note

Brexit: The UK left the EU on 31 January 2020. This has implications for the schemes providing for agricultural subsidies in England and Wales, which will no longer be...

Practice Note

Farm business tenancies were introduced with effect from 1 September 1995 by the Agricultural Tenancies Act 1995 (ATA 1995). They mark a radical departure from the regime...

Practice Note

Agricultural property relief (APR) was provided for from the outset when capital transfer tax was introduced by the Finance Act 1975. The nature of the relief has changed...

Practice Note

Business property relief (BPR) is an important relief for inheritance tax (IHT) purposes. The relief applies both to individuals and to trusts that hold qualifying...

Practice Note

Woodlands may attract one of three different types of relief from inheritance tax (IHT) depending on the nature of the land and timber operations: • agricultural property...

Practice Note

Brexit: The UK left the EU on 31 January 2020. This has implications for the schemes providing for agricultural subsidies in England and Wales, which will no longer be...

Practice Note

With the current generic challenges by HMRC to inheritance tax (IHT) relief claims on landed estates and the Agriculture Bill, much care needs to be taken with regard to...

Practice Note

Manorial rights are relics of the feudal system of land tenure. They can still exist in relation to land that: • is former copyhold land, or • was inclosed pursuant to an...

Practice Note

Brexit: The UK left the EU on 31 January 2020. This has implications for the schemes providing for agricultural subsidies in England and Wales, which will no longer be...

Practice Note

What is a profit à prendre? A profit à prendre is the right to take the products of natural growth from the land of another. Examples of profits are: • parts of the land...

Practice Note

Riparian ownership This Practice Note looks at riparian ownership of non-tidal waterways, dealing with the fishing rights which may attach to such ownership and provides...

Practice Note

What is a strict settlement? A strict settlement is a settlement of land falling under the Settled Land Act 1925 (SLA 1925). Some strict settlements are in an elaborate...

Practice Note

A landed estate typically consists of a holding of some hundreds or even thousands of acres of land, held by or for a family over the generations. Within that there is...

Practice Note
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