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Agricultural, Business and Heritage Property Relief

Chris Erwood CTA, ATT, TEP
Bloomsbury Professional
Publication Date:
September 2023
Law Stated At:
September 2023
Chapter 2: Agricultural property: qualifying property Tests of a farmhouse: historical background to the current law The historical context of the law and of the subject dwelling Big farmhouses Tests applied in earlier cases Higginson: an extreme case Antrobus No 1: lifestyle farming The Antrobus checklist The ‘elephant’ test Review of s 115(2) in Starke Rosser v IRC HMRC v Hanson The leading case: McKenna The meaning of ‘farmhouse’ in Hanson The fine house with ‘a bit of land’ Land and farmhouse not in identical ownership Farmers who fall ill ...

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