As the agricultural sector seeks to significantly contribute to the post-Covid recovery, this year's online rural conference will consider some of the key legal and practical challenges - and opportunities - facing the rural community.
Chaired by Hamish Lean of Shepherd & Wedderburn, practical experiences of relinquishment, taxation issues arising from the surrender of an agricultural tenancy for value, crofting, LBTT and other tax issues, recent caselaw and agricultural arbitration are just some of the topics that will be covered by a panel of experts. The Chair of the Scottish Land Commission, Andrew Thin and the Chief Executive of Scottish Land & Estates, Sarah-Jane Laing will both be providing presentations at this important online conference.
Topics to be covered will include:
what is the anticipated focus and content of the Land Reform Bill 2023
what impact has legislation had on the supply of quality rural housing?
what is the practical experience of the relinquishment of secure agricultural tenancies?
what are the various tax issues that arise when a tenancy is surrendered for value?
what lessons can be learned from recent caselaw?
what are some of the LBTT concerns when negotiating with farming tenants?
what is the latest position in relation to crofting reform?
what are the pros and cons of agricultural arbitration?
What's being covered?
Land Reform Bill 2023 – anticipated focus and content
The Scottish Government has announced its intention to publish a Land Reform Bill in 2023 based on a major public consultation exercise conducted over the summer of 2022. Andrew Thin, Chair of the Scottish Land Commission, will outline its anticipated main focus and explore the specific measures that it may contain.
Andrew Thin, Scottish Land Commission
Homes at the heart. Impact of legislation
Sarah-Jane will outline the impact the legislation has had on the supply of quality rural housing as well as outline some of the key government proposals which may impact in the future.
Sarah-Jane Laing, Chief Executive, Scottish Land & Estates
Practical experience of relinquishment
Relinquishment of a secure agricultural tenancy has been possible since the end of February 2021 but how are the new provisions working in practice? What lessons can we learn from experience to date and what alternatives to relinquishment exist for tenants?
Hamish Lean, Shepherd & Wedderburn
Rural case law review
A review of key recent cases concerning, amongst other matters, agricultural tenancies, rural litigation practice and procedure, conveyancing, servitudes, the Electronic Communications Code, and other cases of likely interest to the rural law practitioner. The review will consider the not only the outcome of these decisions, but what effects they may have and what lessons can be learnt from them
Robert Sutherland, Terra Firma Chambers
CGT and other taxation issues from the surrender of an agricultural tenancy for value
A secure agricultural tenancy has significant value but is often an overlooked asset. In this presentation Mark will explore the various tax issues that arise when a tenancy is surrendered for value. He will look at various scenarios from both the perspective of the landlord and tenant, highlighting key issues that need to be considered and planning opportunities available.
Mark Wilken, EQ Chartered Accountants
Crofting law in 2022
In this session we will look at recent crofting caselaw and its likely impact on your advice. We will also consider the latest position in relation to crofting law reform.
Brian Inkster, Inksters
LBTT update for Rural Property Lawyers
In this session we will look at: Sloss & other cases. When are large rural properties residential or non-residential? Some key points in multiple dwellings relief; renegotiating Agricultural Leases. LBTT concerns when negotiating with farming tenants; and farming partnerships and LBTT. Some key traps and opportunities to be aware of when planning transactions for farming partnerships.
Bob Langridge, Brodies
Agricultural arbitration: the past and future
After looking at a brief history of agricultural arbitration, we will consider the main topics remitted to arbitration, the effect of the Arbitration (Scotland) Act 2010 and the pros and cons of arbitration.