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Brodies LLP: Partnerships, land and families

September 12, 2015

Many farm businesses operate as partnerships. For those in the sector, what’s unusual about that? It’s aye been done like that and partnership names, linked to farm and family names, are a familiar roll call at the mart. But in a way it’s quite unusual compared with other business sectors. Limited companies have become the norm for most trading businesses, with sole trader status tending to be reserved for the smaller trades. Professional practices remain a limited exception, largely because of the way they are regulated.