Wills, Trusts & Estates · Farmers & Rural Landowners
Part of our wider Wills, Trusts & Estates services
Wills & Estate Planning for Farmers and Rural Landowners
Farming estates are among the most complex to plan — and the most at risk from inheritance tax. The 2024 Budget changes to Agricultural Property Relief, now in effect from April 2026, mean that farming families who previously faced no IHT may now face a significant liability.
We advise farming families and rural landowners on APR, farm succession planning, and structuring estates to keep the farm together for the next generation. Serving Cheshire, North Wales and the Welsh Borders.
No obligation — talk through your options first. Costs explained clearly.
Urgent: 2024 Budget changes to Agricultural Property Relief — now in effect from April 2026
From 6 April 2026, Agricultural Property Relief and Business Property Relief are subject to a combined allowance of £2.5 million at the 100% relief rate. Assets above this combined threshold will only attract 50% relief — meaning IHT will be payable at an effective rate of 20% on the excess. For a farm worth £4 million, this could mean a significant IHT liability where previously there would have been none.
Farming families who have relied on APR to protect their estate need to review their position now. There may be planning options available that can significantly reduce the liability.
Who this is for
This page is for farming families, rural landowners, and those with significant agricultural assets who need specialist estate planning advice — particularly in light of the 2024 Budget changes to APR and BPR, which took effect from April 2026.
Family farming businesses
You farm land that has been in the family for generations and want to ensure it passes to the next generation without being broken up to pay inheritance tax.
Landowners with let agricultural land
Agricultural land let to tenants may qualify for APR at 50% rather than 100%. We advise on the relief available and planning strategies to maximise it.
Diversified farming businesses
If your farm has diversified into non-agricultural activities — holiday lets, renewable energy, equestrian — the IHT treatment of each element may differ. We advise on the full picture.
Farming families with non-farming children
Providing for children who are not involved in the farm — without forcing a sale of agricultural land — requires careful will drafting and trust planning.
What we advise on
APR and BPR eligibility review
We review your agricultural and business assets to assess the relief available under APR and BPR — and identify any assets that may not qualify, creating an unexpected IHT liability.
Farm succession planning
We advise on how to pass the farm to the next generation — whether through your will, lifetime gifts, or a combination — and the tax implications of each approach.
Will drafting for farming estates
We draft wills that address the particular complexity of farming estates — including specific gifts of land, provisions for non-farming children, and instructions for executors on dealing with agricultural assets.
Trust structures for farming families
Discretionary trusts can provide flexibility for future generations — particularly where the farming successor is not yet identified, or where non-farming children need to be provided for without a forced sale.
Lasting Power of Attorney
If you lose capacity, who manages the farm? An LPA for property and financial affairs is essential for any farmer — and should be drafted with the farming business in mind.
The team advising farming families
Darren Steele
Senior Private Client Executive · STEP Member
Agricultural Estate PlanningDarren has worked in the legal sector since 1998 and has been a STEP member since 2011. He advises farming families on Agricultural Property Relief, farm succession planning, and structuring estates to protect agricultural land from inheritance tax — including the impact of the 2024 Budget changes.
Laura Kirton
Wills & Probate Solicitor · 10 Years Qualified
Rural Estate PlanningLaura regularly advises farming families and rural landowners on wills and estate planning. She understands the particular sensitivities of farming estates — including the need to keep land together, provide for non-farming children, and plan for the next generation.
David Stahler
Wills, Trusts & Estates Executive
Estate PlanningDavid is our first point of contact for farming families enquiring about estate planning. He brings a warm, personable approach to what can be a sensitive subject — and clients consistently remark on how at ease he makes them feel.
Nikolina Vukovic
Legal Executive — Wills, Trusts & Estates
Wills & Estate AdministrationNikolina supports farming families through estate administration — including estates involving agricultural land, farm buildings, and complex family succession arrangements.
Related estate planning services
Inheritance Tax Planning
IHT mitigation strategies, lifetime gifting, and nil rate band planning.
Business Owners
Business Property Relief and succession planning for business owners.
2024 Budget IHT Changes
What the October 2024 Budget means for your estate.
IHT Calculator
Estimate your inheritance tax exposure in under two minutes.
Trusts
Discretionary and life interest trust structures for farming families.
Case Studies
Anonymised examples of tax savings achieved for farming clients.
Protect the family farm. Plan now.
Speak to a specialist about estate planning for your farming business — particularly in light of the 2024 Budget changes to Agricultural Property Relief.
No obligation — talk through your options first. Chester, Cheshire & North Wales.
Request a free initial consultation
Tell us about your farm and estate and we will explain your options — no obligation, costs clear from the outset.