T C Smith Solicitors have served local farmers in the area for well over 100 years. Frances Cowan now leads in this area of work.

Frances Cowan has close local family farming connections and is a Fellow of the Agricultural Law Association. Consequently she is able to draw on a large practical reserve and knowledge about agricultural matters – an insight that has proved invaluable over the years.

We are therefore able to provide very focused advice in relation to most matters affecting agricultural businesses and the rural economy.

In addition to specific expertise with regard to sales and purchases of farms and land generally, expertise includes most other agricultural related property work including:

• Rights of way
• Wayleaves
• Telecommunication masts
• Wind farms
• Diversification (holiday lets, small business units etc)
• Agricultural tenancies and rights of succession
• Agricultural partnerships
• Partnership disputes and other contentious issues

Our expertise extends to consideration of the impact of Inheritance Tax and the availability of (now limited) Agricultural and Business Reliefs – the latter having a greater importance in times of diversification – and more recently in light of the Government restrictions on reliefs.

We have been involved in a number of estates where there have been disagreements with HMRC as to the extent of Agricultural Relief in relation to farmhouses and other agricultural assets and have acquired a practical working knowledge of these areas. Being aware of such issues assists long-term planning and current decision-making.