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Occupation for the purposes of agriculture

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 Agricultural purposes Diversification The Basic Farm Payment Scheme Who is the occupier? Occupation in partnership situations Occupation of the farmhouse for agriculture The farmer who falls ill Atkinson: what constitutes ‘occupation for the purposes of agriculture?’ Occupation of dwellings for agricultural purposes Farm cottages: the rate of relief Share farming and contract farming ...

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