Farm structures, business arrangements and financing

This overview is a guide to the Property content within the Farm structures, business arrangements and financing subtopic, with links to the appropriate materials.

Agricultural charges under the Agricultural Credits Act 1928—The Agricultural Credits Act 1928 allows a farmer to grant a single charge (known as an agricultural charge) to a bank over all their farming stock and other agricultural assets (but not the land which they farm). This Practice Note sets out who can grant an agricultural charge, who can accept an agricultural charge, the assets that may be charged, the bank’s rights and the registration and priority requirements in relation to agricultural charges.

Agricultural partnerships and joint venture agreements—This Practice Note gives guidance on the types of partnerships and joint venture arrangements commonly used by farmers, including family and commercial farming partnership agreements, share farming agreements and contract farming agreements. It offers guidance as to which arrangement is likely to be the most appropriate in different situations. It also addresses the tax treatment for each type of arrangement.

Landed estates and diversification—This Practice Note onsiders the pressures...