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Latest news and insights

Tornagrain | New Town Development

We act for Tornagrain Limited, part of the Moray Estates group, in connection with the development of the Tornagrain new town.

Viking Energy | Wind Farm Development

We act for Viking Energy Wind Farm LLP in respect of the major wind farm development on mainland Shetland.

Family Matters – Legal Considerations for Parents and Carers

Becoming a parent can also be all consuming, but there are a number of legal matters you should

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.


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.


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.

Is my family farm “matrimonial property”?

What is “matrimonial property”?

Join us at Fife Show

On 21 May, members of our team will be at Fife Show.

National Test Programme

The Government’s overarching aim is to pass a new Agricultural Bill and for replacement framework and legislation to be in place for implementation in 2026.

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.

Find a lawyer

If you are looking for a specific member of our team, you can search for them by their name here. You can also search for your regular contact by their area of expertise using the buttons below.

Visit the ‘Our People’ page for more ways to search if you can’t find who you’re looking for.