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Latest news and insights

Gillespie Macandrew appoints new partner and promotes 11 others

Gillespie Macandrew announces the promotion of Lorna Balfour to partner in its industry-leading Land & Rural Business team.

Strike Action, but not as we know it

In February, takeaway drivers at a variety of “gig economy” delivery platforms took part in “strike” action to demand better pay and working conditions.

Changes in law for Trusters to be aware of in 2024

Trusts & Succession Act: what are the changes for Trusters to be aware of before they become law in 2024.

Rural Business

Our experienced team advises a wide range of rural businesses on their commercial, tax and succession requirements.  Our strong reputation in the rural sector together with our considerable private client expertise provides a comprehensive service for our clients.

We understand the long-term nature of many rural businesses including farms and estates, which have been in a family for generations.  We can offer the right combination of skills and experience to ensure that the land ownership and business is protected for future generations.

Inheritance tax planning

We understand the importance of tax and succession planning for farmers and rural landowners and have considerable experience advising on business structures which maximise Inheritance Tax (IHT) reliefs, for example where the business may have plans to diversify into wind, water or solar power.  We can also advise in relation to businesses with a mix of farming and let properties in order make the most of the available IHT reliefs.

We can review any existing structure and advise of any opportunities which may bring benefits, as well as ensuring that Wills tie in with business arrangements. We always recommend planning ahead in order to reduce the risk of having to sell valuable assets to pay unexpected tax liabilities.

Partnerships

We regularly advise our land owning and farming clients on business structures including those in traditional partnerships, limited partnerships and limited liability partnerships.  Our advice often involves preparing, renewing or adjusting existing partnership agreements, as well as on the consequences of any changes, particularly in relation to legal rights, tax, profit share and capital ownership.

Trusts

We have particular expertise in relation to setting up Trusts in order to protect clients and their families and to ensure assets are passed down successfully.  There are a number of options for farmers and landowners which provide this protection, as well as flexibility, and we can advise on the most favourable option based on clients’ wishes and circumstances. For more information on Trusts, see here.

News and insights

OnFARM podcast: Access to knowledge through NFU Scotland’s legal helpline

OnFARM producer Dave Howard visited law firm Gillespie Macandrew, whose Land and Rural Business team manages NFU Scotland’s legal helpline.

Gillespie Macandrew appoints new rural specialist to its partnership

Scottish law firm Gillespie Macandrew has appointed rural law specialist, Lizzie McFadzean to its partnership.

Wildlife Crime Law Update

With the Wildlife Management and Muirburn Bill currently at Stage 1 in the Scottish Parliament, we look at how trap offences will change if the bill is passed.

Agricultural Support Schemes Update

Legal Director Fiona Scott provides an update on support available to rural businesses.

Contact the Rural Business team

Please provide a few details about your enquiry in this form and someone in our rural business team will get back to you as soon as they can.

The firm is outstanding from senior partner level down.

Chambers & Partners

Lawyers in Edinburgh
Solicitors in Edinburgh
Family Solicitors/Lawyers in Edinburgh

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