Milne Moser Solicitors has appointed Winter Addis as an associate solicitor in its Private Client Team. Winter brings more than a decade of experience at respected firms across Cumbria, with a particular focus on agricultural estates and succession planning for farmers, landowners and rural business owners.
Her appointment comes at a critical moment for the farming community. From 6th April 2026, significant changes to Agricultural Property Relief and Business Property Relief came into force, fundamentally altering the inheritance tax position of many farming families for the first time in more than 40 years. Full 100% relief is now capped at £2.5 million per individual for combined agricultural and business assets, with 50% relief applying above that threshold. Married couples and civil partners can combine their allowances to pass on up to £5 million tax-free, but estates above those thresholds now face real exposure, often at an effective rate of 20% on the excess.
For farmers and landowners in Cumbria and the surrounding area, where land values and the scale of agricultural holdings can quickly approach or exceed those thresholds, the changes make professional succession planning more important than ever. Many farming families who previously had no inheritance tax concern now need to review their wills, consider how assets are held and structured, and take advice on the most appropriate approach for their circumstances.
Winter advises on the full range of private client matters, including wills, succession planning, inheritance tax planning, powers of attorney and trusts and estates. Her experience with agricultural clients and her understanding of the practical realities of farming businesses means she is well placed to help families in the region navigate what is, for many, unfamiliar territory.
Justine Allen, Managing Partner, said:
“We are delighted to welcome Winter to the firm. Agriculture is central to the economy of this region and the changes to Agricultural Property Relief mean that many farming families now face decisions they have never had to consider before. Having someone of Winter’s experience and specialism in the team means we can offer exactly the kind of clear, practical advice that our farming community need right now.”
Winter added:
“I am really pleased to be joining Milne Moser. Succession planning for farming families has always been complex, but the changes that came into force this April have made it genuinely urgent for many people. I look forward to helping clients across the area understand their position and put the right plans in place.”
The appointment follows Milne Moser’s recent Highly Commended recognition in the Workplace Wellbeing Award at the Modern Law Private Client Awards 2026, one of the most prestigious events in the private client legal sector.
