4th May 2021

Relinquishment and Assignation – A new tool in the succession planning box?

After a long wait since the Land Reform (Scotland) Act 2016, we finally saw the right to relinquish and assign come into force at the end of February. Whilst the Land Reform legislation brought with it many new provisions, the right to relinquish and assign 1991 Act secure tenancies was most likely the one that many were waiting on in terms of succession planning.

Many years ago, a tenancy interest was an almost overlooked asset when speaking to clients about Wills and general succession planning for the farming business. In fact, I have to admit that I am old enough to remember the days where a NIL value was put against tenancy interests on estate inventories. That position has gradually changed with tenants becoming more aware of the value of a tenancy interest, assisted over time by an improvement of the tenant’s position through legislative change…

Petra Grunenberg, Partner
Rural land and Business
Blackadders LLP




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