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Working farmer relief (‘double discount cases’)

Agricultural, Business and Heritage Property Relief

Chris Erwood CTA, ATT, TEP
Bloomsbury Professional
Publication Date:
September 2023
Law Stated At:
September 2023
Chapter 3: Agricultural property: agricultural value, the rates of relief, occupation and other aspects ‘Wholly or mainly engaged’ The occupation test for working farmers Other difficulties and restrictions relating to working farmer relief Working farmer relief and companies Limitation of working farmer relief by value or by acreage Working farmer relief: successions Restrictions on working farmer relief ...

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