LEGAL // From Tack to Tax | Navigating the legal landscape of Equestrian Life
The equestrian world is a place where passion, heritage and high-performance meet, but behind the elegance of the sport lies a landscape shaped by complex legal, tax and planning considerations. From international movements of high-value horses to structuring equestrian businesses and safeguarding family estates, the sector demands specialist guidance. In this feature, we spotlight Forsters’ unparalleled expertise across the full equestrian ecosystem, offering insight into the issues that matter most to riders, owners, investors, and families building a life around the sport they love.
Winston Churchill once said that “No hour of life is lost that is spent in the saddle.” At The Dura Society, we couldn’t agree more, but we also recognise that the equestrian world runs on far more than passion alone. Behind the beauty, heritage and adrenaline is a web of legal, tax, planning and cross-border considerations that require specialist guidance.
This is where Forsters stand out.
Forsters understand that the equestrian sector is unlike any other. High-value animals, land, businesses, sponsorships, international movement and intertwined family interests create a landscape that is both exciting and inherently complex. Their multidisciplinary team is uniquely placed to navigate this world with clarity, confidence and nuance, supporting riders, athletes, breeders, landowners, investors, and equestrian business owners alike.
Whether you’re acquiring an estate, structuring a stud, planning succession, or relocating internationally with horses, they bring deep sector knowledge and a genuinely holistic approach. They also work closely with a trusted ecosystem of agents, insurers, bankers and industry professionals to ensure every decision is protected and future-proofed.
Planning: Tackling Permissions
The shift from agricultural to equestrian use is far from straightforward, and planning permissions for arenas, stables and facilities are tightly controlled, particularly in listed or protected areas. Residential accommodation, fencing, and the management of public rights of way all add further layers of responsibility. Forsters’ Planning team understands these pressures and offers practical, grounded strategies that support your ambitions while prioritising your horses’ safety and welfare.
If you are buying an equestrian property as a business venture, you must ensure all business regulations are complied with. This includes ensuring an asbestos register is available on site and checking whether any current workers are protected agricultural tenants before seeking to evict them. Note that grooms are not classed as agricultural workers, so are not considered protected tenants.
The types of insurance necessary will depend on the nature of the property being purchased. Equestrian equipment, machinery and buildings can be very expensive, and so ensuring a comprehensive insurance plan is in place prior to completion is essential. If the property will be used to run a business, all relevant business insurance policies should also be put in place.
It is essential that the property has access to an ample water supply. Equestrian properties, whether commercial or private, require large volumes of water to function. Your solicitor should ensure the correct water abstraction licenses are sought or transferred to enable you to keep your horses and irrigate any fields, as necessary.
A Local Authority search may reveal a right of way running through or along your property. You should consider the impact this may have on your privacy, the welfare of your horses and any potential dangers that may arise because of it. For example, if you are purchasing a stud, it would be wise to ensure any stallions or horses which may pose a threat to curious passers-by are grazed away from the path or ensure that signs highlighting the danger are displayed.
SDLT & VAT: Tax Trotters
Transactions involving equestrian property often come with intricate tax considerations. Forsters guide clients through SDLT, VAT and mixed-use questions with genuine clarity, ensuring every deal is structured efficiently, compliantly and in line with your long-term goals. From VAT treatment to potential TOGC structuring, they help clients move with confidence.
The rates of SDLT you will be liable to pay differ depending on many factors including how the seller has used the site: a commercial venture or for private leisure or both? If the property being purchased is classed as a business at the time of purchase, you may be paying SDLT at commercial rates (with a top rate of 5%). If on the other hand you are simply buying a glorious home with stabling for your own horses, then residential rates of SDLT should apply with a top rate of 19% if you are a non-resident individual buying a second home. If you are considering using a company to purchase the property then there will be further considerations regarding the flat rate of SDLT and annual ATED filing. It is critical that contemporaneous evidence is sought through the due diligence process and assessed by your solicitor at an early stage.
If your seller is operating a business, they may have opted to tax the property which means that they are likely to charge VAT in addition to the purchase price. SDLT is paid on the purchase price plus VAT. It is important for your solicitor to confirm whether any part of the property has been opted to tax and that where possible if you are buying a business which you will carry on to argue that the sale is of a “transfer of a going concern” (TOGC) with no VAT chargeable if certain stringent conditions are satisfied; or if you are buying the site to use for personal purposes that your offer is made inclusive of VAT.
Succession Planning: Passing the Reins
Equestrianism tends to be a family affair, whether pursued as a competitive sport, a business or a passion project. The ability to pass equestrian assets from one generation to the next in an efficient manner with as few disruptions as possible is an important goal for many clients. Having succession in mind when planning the purchase of equestrian property pays dividends further down the line.
For those running equestrian businesses, or businesses where equestrianism plays a part, the structure of the enterprise and how its assets are held are critical to securing a successful claim for inheritance tax reliefs. With the introduction of a £1 million cap on the value of assets eligible for 100% business property relief and agricultural property relief (as announced in the October 2024 Budget), early and strategic planning has never been more important.
Cross-Border Considerations
For internationally mobile families, whether non-doms, investors establishing equestrian businesses in the UK, or clients relocating horses and assets, cross-border tax planning is crucial. Forsters advise on income tax, capital gains tax and inheritance tax considerations to ensure global movements don’t create unexpected exposures.
Family: Reins and Resolution
Equestrian life often sits at the heart of family identity. Forsters’ Family team works with individuals whose personal and professional lives revolve around horses, advising on:
Pre- and post-nups involving equestrian assets
Valuation and liquidity considerations for high-value horses in divorce
Welfare-based decisions where horses form part of children’s routines and wellbeing
Their approach is sensitive, specialist and attuned to the emotional and practical realities of equestrian life.
Employment: Keeping the Yard in Order
From grooms and yard managers to stud staff, polo professionals and trainers, employment within the equestrian sector has its own rhythm. Forsters prepare robust employment frameworks, advise on departures and disputes, and ensure employers meet all regulatory requirements, creating stability for both businesses and employees.
Immigration: Saddle Up
For globally connected equestrian businesses and families, immigration support is often essential. Forsters advise on sponsor licences, Skilled Worker and Sportsperson routes, Global Talent applications, family visas, settlement and citizenship, aligning personal, professional and long-term relocation plans.