Our farming solicitors handle the sale, purchase and lease of farmland on a daily basis where our understanding of farming and taxation issues underpins every transaction. As experienced farm tax advisers, we brief clients on the tax implications of each transaction and put forward tax saving measures, where appropriate.

We are consulted by both landlords and tenants on agricultural lettings and have designed our own range of specialist leases for the Agri-sector which will include share farming and contract rearing arrangements. We offer expert advice on rent review options, income tax relief, upfront capital payments, tenancy rights, repairing obligations, replacement of plant and equipment, scheduled improvements, public liability and insurances. Our farm leases also address side-letters, break options, changes in the Single Farm Payment and successor EU Schemes.

We are an established law firm and our agricultural solicitors have considerable expertise dealing with voluntary transfers of family farms which we recognize as being sensitive transactions, requiring shrewd and careful planning. Drawing on our experience, we devise arrangements that  work effectively for all parties with special emphasis on providing financial security for retiring parents into the future. While the circumstances of each family differ, tax planning and the Fair Deal Scheme normally form a central part of our advice.

The specialist transfer documents which we have developed from our experience as farming solicitors, can be tailored to provide for Personal Care Agreements, residence & maintenance rights for parents, rights of residence for dependent siblings, annuities or lump sum payments, and provision of sites or payments for family members. We also work closely with accountants to explore the benefits of farming companies or partnerships to maximise tax relief within families.

As agricultural solicitors, we handle a large number of transfers to young-trained farmers and take pride that over many decades, we have facilitated the seamless handover of numerous agricultural holdings from one generation to the next. 

Tax planning is a central part of our practice where we identify tax saving opportunities and  avail of the wide range of tax reliefs and incentives available to clients in the agricultural sector. Our agricultural solicitors handle farming transactions on a daily basis and are well positioned to brief clients on available tax reliefs which can be claimed. 

On all transactions, our firm offers detailed tax analysis and advice on the implications of capital gains tax (CGT), stamp duty and capital acquisition tax (CAT). Valuable reliefs such as Agricultural Relief, Business Relief, Entrepreneurship Relief, Consanguinity Relief and Income Tax Relief on Farm Leases are all considered as part of our tax planning. In dealing with voluntary transfers to the next generation, we assess EU State Aid rules affecting stamp duty exemptions claimed under Young Trained Farmer Relief and will consider the benefits of succession farm partnerships which qualify for annual tax credits.

Farm Consolidation Relief, which relieves stamp duty and Farm Restructuring Relief which applies to CGT, though complex, are both valuable reliefs which must be explored where lands are being sold and replaced. Our solicitors are equipped to deal with such reliefs and have claimed substantial tax savings for clients in the past. 

Our agricultural solicitors offer clients a full tax service which includes preparing and filing CAT, CGT and Stamp Duty returns and discharging any liability on their behalf to Revenue. We also provide assistance to clients who are the subject of Revenue audits.

Anthony Carroll represent farmers at every court level and have a reputation for succeeding in cases involving land ownership and title disputes before the courts. We specialise in this area where we are widely consulted by families and have considerable experience.

Recent successful results for farmers include:

• Acquiring ownership of 120-acre Waterford farm by promissory estoppel (breach of promise) proceedings.
• Obtaining maximum compensation for dairy farmers in botulism cases.
• Recovering possession of a €1.1m Cork farm by way of injunction from several long-term squatters.
• High Court divorce proceedings where ownership of two farms and stock was retained.
• Dissolution of a large dairy farm partnership before Circuit Court.
• Overruling a CPO Order before the High Court for Wexford farmers.
• Acquiring ownership of Cork farm in the High Court where a farmer failed to inherit lands he was promised.
• Securing large compensation from ESB Networks for a Tipperary dairy farmer in connection with damage to land.
• Securing possession of a farm by way of injunction against a family member.
• Successfully defending a contested will where a son claimed a farm from his father and brothers.
• Out of court settlement amongst siblings concerning three large farms in Waterford where parents died without a will.

Our firm also handles separation and divorce proceedings where farms are in dispute. When dealing with such cases, our priority is to protect the viability of the family farm as the main income generating asset. While every divorce case is decided on its own facts, we have successfully relied on recent High Court judgments to retain ownership of lands inherited from parents. Our familiarity with farming issues and the law in this area enables us to resolve some cases without the cost of court proceedings and the deterioration of family relationships. For information on our family law services, click here

Because of their underlying value, wills involving farms are sometimes contested before the courts. Wills can be challenged for several reasons, but primarily on grounds of capacity, undue influence or because proper provision was not made for a child. Will suits are technical and stressful and are best settled without court proceedings, where possible. We have handled several such cases and bring our legal experience to every case and have achieved results, without the worry and cost of court proceedings. For further information on probate litigation, click here

Anthony Carroll & Co are consulted on an ongoing basis to handle land acquisition and CPO claims throughout the country and have represented farmers at numerous arbitrations before the Property Arbitrator. While CPOs for road schemes are the most common, we have also dealt with claims for gas pipelines, power lines, arterial drainage and flood relief schemes. We have a strong understanding of the central issues in such cases and are regularly referred work by farm valuers and farm advisers.

Compulsory Purchase cases normally involve the division and severance of the agricultural holding, which has devasting implications for farmers in terms of future viability of their farming enterprise. Our law firm has vast experience in handling claims of this nature and take every measure to ensure that landowners are fully compensated for all losses including injurious affection, severance, future disturbance and other agricultural losses. The time expended by the farmer himself in dealing with the claim, should also be claimed. We work with a team of experts and have successfully appealed decisions of the Property Arbitrator to the High Court and Supreme Court where proper compensation was not paid day one and where procedures were not followed.