The Landed Estates & Farm Tax Conference: The 4th Annual Edition

Lucy is a Director in the Private Wealth and Estates Group, with a focus on servicing traditional landed estates and agribusinesses. She also works with clients who have recently acquired land and property and are seeking to efficiently structure their business interests.

She is a Chartered Accountant and Chartered Tax Advisor.

Lucy specialises in advising family groups and high net worth individuals (HNWIs), including those which have partnerships and trust structures. Capital taxes and succession planning, in addition to advising on the taxation of ad hoc transactions, are the key matters Lucy deals with on a day-to-day basis.

Having grown up on her family’s farm in the South West of England, Lucy understands the issues affecting farmers and landowners.

Lucy is a member of the firm’s Land and Rural Practice Group and Estates Discussion Group. She is also part of the agribusiness team and is involved in delivering course content at the Royal Agricultural University and Harper Adams University in relation to Strategic Estate Management.

Rupert is a Senior Associate in the Landed Estates and Agriculture team, advising on a wide range of property-related rural matters.

Rupert acts for landowning clients and buyers in relation to all aspects of rural property, including sales and purchases of farms and estates, first registrations, option agreements, easements and rights of way, sporting rights, agricultural tenancies and licences and commercial tenancies of diversified agri-businesses (including sporting leases). He is regularly involved with some of the more esoteric aspects of this type of work, including dealing with land subject to the Settled Land Act 1925 and advising on notices to quit pursuant to the Agricultural Holdings Act 1986.

Rupert read Modern Languages at Pembroke College, Oxford before completing his academic legal training. Since his training and qualifying at Clifford Chance LLP, Rupert has practised as an agricultural property lawyer in Oxford and Cheltenham. He joined the Army in 2015 and served as an officer in the Army Legal Services, retiring as a Major in 2021.

Rupert still serves as a Major in the Army Legal Services (Reserve). He also has a keen interest in country sports and rural affairs.

He qualified in 2011 and joined Payne Hicks Beach in 2022.

Rebecca is recognised as a leading junior in property and agricultural work. She specialises in property and all aspects of landlord and tenant law.  She has a particular interest in developments and agricultural land focusing on restrictive and freehold covenants, easements and complex issues surrounding the recovery of land.

Recent notable cases include the first appellate case in England and Wales on the availability of equitable set- off to defeat a notice to quit pursuant to Case D, Sch.3 Agricultural Holdings Act 1986, Spencer v Secretary of State for Defence [2019] EWHC 1526 (Ch); [2019] 1 WLR 6065;  the proprietary estoppel case of Windsor- Clive v Rees [2021] EWHC 3180 (Ch); forfeiture/ subletting case of Bedford v Paragon Asra Housing Ltd [2022] L&TR 7 and the recent Court of Appeal decision in Stampfer v Avon Ground Rents [2022] EWCA Civ 1375; [2022] 1 WLR 68 on recovery of administration charges for collection of ground rents.

Rebecca is a contributor to three editions of Service Charge and Management: Law & Practice, Halsbury’s Laws and Jowitt’s Dictionary of English Law (Landlord and Tenant).

Rebecca is a fellow of the Agricultural Law Association and member of the Property Bar Association and Ecclesiastical Law Association.

She has been recommended in real estate and agriculture in Chambers UK and Legal 500 (Tier 1) for a number of years. 

Described by Chambers & Partners as ‘an exceptional barrister’, Aidan Briggs has established himself as a specialist advocate and advisor for trusts, estates and property disputes. His regular trial experience in the High Court gives him the edge in the courtroom and makes him a favourite for factually complex cases where effective cross-examination may be the difference between winning and losing. 

Aidan’s practice covers the full range of private client matters: contested probate and 1975 Act claims, partnership disputes and contentious trusts work (both on- and offshore) as well as proprietary estoppel, commercial landlord and tenant disputes and trusts of land. His cases often involve multiple jurisdictions and issues of domicile.

Aidan is fully versed in the tax implications of private client disputes and regularly advises in relation to Inheritance Tax, Capital Gains Tax and Stamp Duty Land Tax matters, particularly as they affect farmland and farming families.

Elizabeth Wilson practises in all areas of revenue law with particular emphasis on personal and corporate tax. Recent advisory work includes advice and planning on capital gains and income tax for individuals and trusts (onshore and offshore), inheritance tax agricultural and business property reliefs, pensions, corporate tax (loan relationships, intangibles etc), and SDLT (including the scope of s75A and other anti-avoidance measures). She advises taxpayers and the Crown. Elizabeth’s litigation practice covers corporation tax, personal tax and SDLT and she has achieved successful outcomes for her clients in all courts from the First-tier Tribunal to the Supreme Court, both acting alone, and as the leader of a team.

Peter specialises in Landed Estates but also manages a mixed portfolio of clients which include wealthy individuals, owner managed businesses, agribusiness and not-for-profit entities. He provides a bespoke service to clients by helping them with both their audit and accounting needs, their tax compliance requirements and tax planning.

Peter is a regular speaker at both internal and external events. Recent external audiences have included RICS and Energy Now Expo.

Peter is a member of the firm’s Landed Estates Practice Group, Renewable Energy Team and Estates Discussion Group.  He is also a committee member of the ICAEW’s Farming and Rural community.

Matthew is a partner in the private client and tax team, with a focus on farms and landed estates.

Key to his success is in advising clients on how to hold and retain family assets and businesses and the effective transfer to successive generations. He has the ability to listen and understand the objectives and aims of the client before coming up with solutions to achieve those goals.

These skills have allowed Matthew to advise a wide range of clients who do not own rural property, many of whom have connections outside of the UK, in particular the Middle East, the US and low tax jurisdictions.

In 2015, Matthew was named as one of the best Landed Estates lawyers in the Spear’s 500 list, one of only 10 lawyers profiled in the UK.

Elsa is a partner in the private client tax team and specialise in advising the individuals behind the wealth. The types of clients that seek out her advice and guidance cover a broad range of people including family offices, entrepreneurs, families, landed estates and trustees. She is recognised for her deep technical expertise in the field of wealth and asset structuring both in the UK and from a global perspective.