The landowner awarded grazing contracts that were not rentals. While Ms McClean remained in legal employment and the Graziers had some form of licence (called “agistment”, particular for Northern Ireland), the Northern Ireland Court of Appeal recently confirmed that Ms McClean had a case of maintaining investments for OPI purposes: she simply did not do enough work, whether personally or through the in-between-two-son of his agent. The end result was BPR`s loss, which was claimed at $5.8 million in development value (McCall and another against HMRC  NICA 12). [Matthew himself examined the McCall case in a previous article – see BPR: Did Conacre or Agistment Arrangements in Northern Ireland Attract Relief? – Ed.] However, it is better to use a gain to take, rather an old form of agreement that a person can go to the land to take fruit, lawns or even grass, for example. This is very similar to an easement, although there are important legal differences. It has to be through action. The precedent of the CTC is accepted by hmrc as employment not assigned to the beneficiary of the agreement. The language may seem a bit old, but it is effective. Many so-called grazing licences are not licences at all because they grant exclusive ownership and thus become leases (Street v Mountford  AC 809). Very often, what is called a “grazing licence” is equivalent to a brief farm lease.
In a simple case, the landowner would enter into a breeding agreement with the grazing animal, where the owner of the land would grow the crop and the grazing animal would put their animals on the land for a limited period of time, say, six months or something like that, and then go. We have a team dedicated to real estate litigation that handles a large number of disputes, from fly pastures to rental disputes, including “Notices to Quit” in rental and border disputes. The NFU prepares a number of standard clause documents exclusively for members. These are specially prepared model contracts, designed for a number of agricultural, horticultural and rural business agreements. It is very important to know if the contract is a license or a lease. For example, there have been costly litigations over 17 acres in Devon, where a Grazier claimed a protected lease (Stone v Whitcombe  1 EGLR 3 (CA)). Our specialized sales team can take care of the design of contracts for all aspects of your farm, whether it`s the terms and conditions of a new diversification project you`re working on or a storage facility lease you grant. They are also more than ready to dress up a pair of Wellies and come and look at the problem as it appears on the floor! The main difference between leases (which confer exclusive ownership on the licensee) and licenses (which are a personal right of the licensee) is known. (Jeremy Heal von Howes Percival speaks at the Norwich STEP Reading on 25.3.09) Our agricultural sector is made up of lawyers with expertise in all the areas mentioned, and this is one of the advantages of using a full-service law firm. Our lawyers can advise you on issues you may need to consider before the trial, so you can discuss them with your land agent to get the most advantageous case for you.. . .