20th May 2026 ❘

A Guide to Making a Will for Farmers: Protecting Your Land, Livelihood and Legacy

Legal advice for farming wills and agricultural succession

For farming families, a farm is rarely just a business. It is home, heritage and a way of life built up over generations. That is why making a clear, carefully considered Will is essential — not only to protect the farm itself, but also to reduce uncertainty and help keep families united at a difficult time.

In our Agri and Estates team, we advise farming families across Cumbria and the North of England on Wills and succession planning. We understand the unique challenges farming brings, from complex assets to family expectations and tax considerations.

Why farming Wills are different

Farms are often more complex than other estates. They typically include:

  • Land and buildings
  • Farmhouses and cottages
  • Machinery and livestock
  • Partnerships or trading companies
  • Tenancies or grazing arrangements

Because of this, a standard Will is rarely sufficient. Without proper planning, uncertainty can arise around who runs the farm, how assets are divided, and whether land essential to the business may need to be sold.

Why Succession Planning Matters for Farming Families

A Will should form part of a wider succession plan. Important questions include:

  • Who will take over the farm?
  • Will ownership and management sit with the same person?
  • How will non-farming children be provided for fairly?
  • Is there enough liquidity to cover tax and debts?

These conversations can be difficult but addressing them early helps protect both the business and family relationships.

Inheritance Tax, APR and BPR: What Farmers Need to Know

Inheritance Tax is a major concern for many farming estates. Reliefs such as Agricultural Property Relief (APR) and Business Property Relief (BPR) can significantly reduce tax, but they are now capped, are not automatic and depend on how the estate is structured.

Changes in land use, diversification, or ownership arrangements can all affect eligibility. Early advice is key to avoiding unexpected tax liabilities for the next generation.

Fairness, Family Expectations and Protecting the Farm

A common challenge is balancing fairness between children, particularly where:

  • one child works on the farm
  • others have chosen different careers

Equal division is not always practical if it threatens the viability of the business. A well-structured Will can allow the farm to pass to the farming child while providing for others through financial assets, insurance or trusts.

Clear communication is essential to avoid future misunderstandings.

Why Business Structures Matter in Farming Estates

Many farms now operate through partnerships, LLPs or companies. These structures can affect how assets pass on death.

  • Partnership agreements may override the will
  • Company shares may be restricted
  • Business assets may not automatically transfer

Your Will should work alongside existing agreements to ensure your intentions are carried out properly.

Avoiding Disputes in Farming Families

Farming estates can be particularly vulnerable to disputes where expectations are unclear or Wills are outdated. Issues often arise when:

  • promises were made informally
  • arrangements were never discussed openly
  • Wills do not reflect current circumstances

A clear, up-to-date will reduces the risk of conflict and provides certainty when it is needed most.

When Should Farmers Review Their Will?

Farming businesses evolve, so Wills should be reviewed regularly, especially after:

  • buying or selling land
  • diversification or business changes
  • marriage, separation or family changes
  • tax or legislative updates
  • retirement or succession decisions

An outdated Will may no longer reflect the reality of the farm or your wishes.

How Burnetts Supports Farming Families with Wills and Succession Planning

Our Agri and Estates team – one of the largest in the country, works closely with farming families to create practical, tailored succession plans. We take time to understand your farm, your family and your long-term goals, helping ensure your wishes are clearly reflected and legally robust.

Final thoughts

A farming Will is more than a legal document — it is a plan for the future of your land, your business and your family.

Taking early advice can help reduce tax exposure, prevent disputes and ensure your farm passes on in the way you intend.

If you would like advice on making or reviewing a farming Will, succession planning, Agricultural Property Relief or protecting your family farm for future generations, our team is here to help. Please just get in touch and we can arrange for you to speak with one of our Solicitors.