T C Smith has served local farmers in the area for well over 100 years. Frances Cowan leads in this area of work, with assistance from John Marshall.

Frances Cowan has close local family farming connections and is a Fellow of the Agricultural Law Association. John Marshall is the son of a local farmer and who farmed on his own account for more than 25 years. Consequently both are 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 Agricultural and Business Reliefs – the latter having a greater importance in times of diversification.

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.

Agriculture

Agriculture Team

Frances Cowan

Partner

Frances joined the firm in 2000, completed her training with TC Smith and qualified as a solicitor in 2002. She became a partner in August 2014.

Her interests are in all aspects of commercial conveyancing, including residential developments. She also has considerable experience in assisting with residential conveyancing.

Her family are actively involved with farming, and she has a keen interest in agricultural matters – heading up the firm’s agricultural section with assistance from John Marshall. In 2014 Frances qualified as a Fellow of the Agricultural Law Association, and this has enhanced her expertise in all areas of rural practice – including agricultural holdings, farm sales and purchases, estate planning & taxation, town & country planning and the common agricultural policy.

Frances also advises as to the preparation of lasting powers of attorney and wills – and the administration of estates.

Tel: 01289 301294
Email: fc@tcsmith.co.uk