Step 1 · What is held
Land, interests and on what terms.
What we do, in detail
Holding and oversight, tenancy review, succession, and structure.
Program 01 · We hold, they farm
Holding and oversight
A holding company holds. The farming itself, the staff, the stock, the scheme entitlements and the operating liability belong to the businesses on the ground, and that separation is the point of the structure rather than an accident of it. What sits here is ownership, oversight and the discipline of knowing what is held and on what terms. We are not an investment firm, we manage no money for anyone else and we hold no authorisation to do so.
Step 2 · Who operates
Which business does what.
Step 3 · The separation
Liability where it belongs.
Step 4 · Reporting
Up to date and findable.
Step 1 · The papers
What actually exists, not what is said.
Step 2 · The date
When the tenancy was granted.
Step 3 · The regime
Which Act, and what follows.
Step 4 · Referral
To a solicitor on anything legal.
Program 02 · 1986 or 1995
Tenancy review
Broadly, a tenancy granted before September 1995 falls under the 1986 Act with lifetime security and succession for up to two generations, and one granted after falls under the 1995 Act with neither, ending on notice. Which it is affects the value far more than the soil does. We establish which applies and what the documents actually say, then your solicitor advises on it. We do not give legal advice and we will not pretend the answer is obvious when the paperwork is ambiguous.
Program 03 · Eligibility is tested
Succession and continuity
Succession under the 1986 Act is not automatic and not a family understanding. It requires eligibility and suitability to be established before the tribunal, it is limited in number, and it does not exist at all under a farm business tenancy. Families routinely plan around a right that turns out not to apply, and find out at the worst possible time. We set out what the documents support. Solicitors and tax advisers take it from there, and the tribunal decides.
Step 1 · The regime
Whether succession exists at all.
Step 2 · The tests
Eligibility and suitability, honestly.
Step 3 · The count
How many successions remain.
Step 4 · The advisers
Solicitor and tax adviser engaged.
Step 1 · The map
What each company actually does.
Step 2 · The mix
Let land against land farmed in hand.
Step 3 · The question
Framed properly for the adviser.
Step 4 · The record
Decisions written down.
Program 04 · Trading or investment
Structure and advisers
Two things worth knowing at group level. Reliefs of the business property kind depend on a business not consisting wholly or mainly of holding investments, and letting land is ordinarily investment while farming in hand is ordinarily trading, so the mix matters. And the relief position on agricultural and business property changed in April 2026. Both are questions for your tax adviser and we will say so rather than guess. What we do is keep the structure coherent and the records straight.
Got land, and not sure what governs it?
A free first conversation, with no obligation.