Tax planning: taking land from plot to profit

Core tax and structuring considerations are vital when advising landowners on development decisions and maximising use of assets, explain Naomi Stewart, head of tax at Shaw Gibbs, Tom Sater, head of energy at RO Energy, and Paul Sams, managing partner of Dutton Gregor

In recent years, a growing number of UK landowners have begun exploring the development potential of their agricultural land. Whether through residential schemes or renewable energy projects, the financial upside is clear. However, without robust tax planning, legal foresight and a strong grasp of commercial realities, these projects can easily become protracted and inefficient.

According to Defra, around 90% of farms in England remain family-run, meaning development decisions are influenced by succession concerns, emotional ties, and occasionally unclear land ownership. Unlocking value in such cases demands a coordinated strategy and early tax planning.

The critical starting point

Your free features:

Breaking news and expert analysis
Customisable daily newsletters
Six free CPD learning modules each year
Personalised CPD tracker
Top 75 Firms league tables
Regulatory changes
Hardman’s Tax Data

Business | King’s Speech outlines closer trade ties with EU, less red tape

Finance | What is the right billing model for accountancy firms?

Finance | Businesses need to adapt quickly in times of uncertainty

Tax | California wealth tax and the UK

Business | Top 75 Firms Trainees Survey 2025: tech threats and funding cuts

Navigate

Tax Services

Your free features:

Sign up to Business & Accountancy Daily