Acting for a wide range of agricultural and diversified rural businesses covering the length and breadth of Scotland, from Wick to Castle Douglas, our farms and landed estates team specialises in advising on all commercial, financial and tax issues; including capital taxes, VAT and succession planning.
Our team has specialist expertise in advising on appropriate trading structures to ensure that valuable reliefs are enhanced and liabilities mitigated using planning. We have detailed knowledge and understanding of the issues and challenges faced by our clients, whether managing cash flow or passing on the business to the next generation.
Our approach ensures that advantage is taken of reliefs and elections, such as farmer’s averaging, herd basis and capital allowances. With the costs of inputs rising, uncertainty due to the impact of Brexit, squeezed margins and ongoing climate change, this insight ensures opportunities are maximised.
Another area we increasingly work in is around renewables projects, which are becoming more commonplace. In this area it is increasingly important that specialist advice is taken at an early stage; tailored to specific circumstances – whether you are operating the project yourself or leasing the ground to a third party and receiving an income.
The most successful businesses are those that plan ahead. We work with our clients in advance of any land transactions to ensure they receive the best possible advice on protecting Inheritance Tax reliefs and minimising Capital Gains Tax.
This applies whether you are a landowner or a tenant.
Please see below some Useful Links
Partner and Head of Personal Tax
Hazel began her training as a Accountant in 1992 and joined French Duncan in 2012 when they merged with Macfarlane Gray. She has specialised in tax for more than 20 years and heads up the personal tax compliance and consultancy team, managing a varied client base of businesses and private clients.
Hazel has previously served as the Scottish President of the Chartered Association of Certified Accountants for two years and is currently a member of the Scottish committee.
Hazel’s specialisms include capital taxes planning, personal tax planning including residence matters, advising owner-managed businesses, tax investigations and property taxation. She has particular interest in the construction and agricultural sectors.
Hazel was brought up in a family business and has a deep understanding of the issues surrounding owner-managed firms. She draws on this background when advising on commercial and tax matters.
Entrepreneurial Services Senior Manager
Claire joined Macfarlane Gray in 2007, qualifying as a Chartered Accountant and joined French Duncan in 2012 following the merger with Macfarlane Gray.
As part of the senior management team within the Entrepreneurial Services Department, Claire specialises in advising owner /managed businesses in developing their management information systems, ensuring their compliance with statutory deadlines and supporting them through the different stages of growth that businesses encounter. She has experience in a wide range of sectors including farming, manufacturing, construction and professional services.
Assistant Tax Manager
01786 451 745
01786 451 745
Jen joined French Duncan in 2013 as a Tax Trainee and has worked her way up to Tax Senior. During her time at French Duncan she has qualified as a Chartered Certified Accountant with ACCA. Jen has trained in various aspects across the practice, with her main focus now being personal tax. Most recently Jen has been accepted onto the 2018 cohort of the ACCA Leaders of Tomorrow programme.
Jen assists with the management of the personal tax compliance process for a broad range of clients including HNWI, Trusts, Sole Traders, Partnerships and Directors of Small to Medium size companies. She also undertakes a variety of advisory assignments including advising on Furnished Holiday Lets, Capital Allowances, HMRC Enquiries and voluntary disclosures, employment tax aspects, and taxation issues arising for company shareholders and Directors.
Jen takes a proactive approach in providing advice to her clients to ensure that they are both tax efficient and suitable to her clients wider circumstances.
Jen’s client portfolio covers a range of sectors, including property, agriculture and food and drink.