Show Summary Details
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 ...
Farmhouses
Agricultural, Business and Heritage Property Relief
- Author:
- Chris Erwood CTA, ATT, TEP
- Publisher:
- Bloomsbury Professional
- Publication Date:
- September 2023
- Law Stated At:
- September 2023
If you would like to access this content, but you are not currently a subscriber, please sign up for a free trial here. If you already subscribe to this service please login here.