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• Accounts
  • maintenance fund trusts, and, 21.20
• Agricultural land or pasture
  • definition, 2.2
• Agricultural property
  • definition, 2.1
  • extra statutory concession, Appendix 2
• Agricultural property relief (APR)
  • Agricultural Holdings Act tenancies, 3.28
    • controlled companies, 4.9
    • Gladstone v Bowers agreements, 4.13
    • grazing agreements, 4.13
    • joint ownership, 4.2
    • land sold within four years after death, 4.26
    • no contract for sale, 4.1
    • partnerships, 4.3
    • replacement property, 4.6–4.8, 4.12
    • sale of related property within three years after death, 4.27
    • sale of shares within 12 months of death, 4.25
    • successions, 4.10
    • successive transfers, 4.11
    • trusts, 4.4–4.5
    • vacant possession of land held out outside a partnership, 4.28
    • valuation of agricultural property, 4.14–4.24
    • ancillary occupation, 2.5
    • generally, 2.4
    • basic rule, 10.13
    • business property, and, 10.25
    • death before clawback event, 10.13
    • disregard of relief, 10.15–10.18
    • effect, 10.17
    • exception, 10.18
    • flowchart, 10.21
    • gifts with reservation, 10.23
    • identification issues, 10.19
    • introduction, 10.1
    • ‘original property’, 10.16
    • partial clawback, 10.14
    • professional advice, and, 10.24–10.26
    • relief from, 10.19–10.23
    • replacement property, 10.19–10.22
    • surrender of farm tenancies, and, 10.26
    • ‘transferee’, 10.16
    • chargeable lifetime transfers, 22.1
    • DOTAS, 22.23
    • duty of personal representative, 22.2–22.7
    • forms and procedures, 22.18–22.22
    • penalties, 22.11–22.16
    • personal applications for grants of representation, 22.10
    • tax fraud, 22.17
    • valuation, 22.8–22.9
    • generally, 2.6
    • occupation, 3.26
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
    • Antrobus (No 1) v CIR, 2.13–2.14
    • Arnander v HMRC, 2.19
    • big houses, 2.10
    • checklist, 2.14
    • early cases, 2.11
    • ‘elephant’ test, 2.15
    • family home, and, 2.20
    • generally, 2.7
    • Higginson v CIR, 2.12
    • historical background, 2.8
    • historical context, 2.9
    • HMRC V Hanson, 2.18
    • illness, and, 2.23
    • lifestyle farming, 2.13
    • McKenna Deceased v HMRC, 2.19
    • not in identical ownership with land, 2.22
    • Rosser v IRC, 2.17
    • shared ownership of land, 2.22
    • Starke v IRC, 2.16
    • substantial houses, 2.21
    • tests, 2.8–2.11
    • ancillary occupation, 2.5
    • generally, 2.4
    • generally, 1.6
    • instalment relief, 1.8
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • controlled companies, 4.9
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.39
    • joint ownership, 4.2
    • occupiers, 3.20
    • partnerships, 3.21; 4.3
    • proof, 3.22
    • share farming, 3.27
    • successions, 4.10
    • successive transfers, 4.11
    • test determinative of rate of relief, 3.4
    • trusts, 4.4–4.5
    • working farmer relief, 3.9
    • conditions, 3.3–3.4
    • ‘double discount cases’, 3.7
    • farm business tenancies, 3.15
    • farming trusts, and, 3.5–3.6
    • introduction, 3.2
    • land let on new tenancies, 3.15
    • ownership and occupation, 3.17–3.27
    • renewal of tenancy, 3.16
    • working farmers, and, 3.7–3.14
    • amount, 12.4
    • APR more generous than BPR, 12.6
    • BPR more generous than APR, 12.7
    • contract farming, 12.16
    • corporate ‘wrapper’, 12.11
    • diversification by farmers into non-agricultural enterprises, 12.20–12.21
    • double relief, 12.2
    • family limited partnerships, 12.12–12.15
    • farms, 12.8
    • grant of agricultural tenancy, 12.17–12.18
    • historical perspective, 12.1
    • ‘hobby farming’, 12.10
    • holiday lettings, 12.21
    • reason for turning hand to farming, 12.10–12.11
    • replacement assets, 12.5
    • security of tenure, 12.18
    • share farming, 12.16
    • sheltering proceeds of sale of business in agricultural property, 12.9
    • switching, 12.5
    • territoriality, 12.3
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.3
    • occupiers, 3.20
    • partnerships, 3.21
    • proof, 3.22
    • share farming, 3.27
    • test determinative of rate of relief, 3.4
    • working farmer relief, 3.9
    • agricultural land or pasture, 2.2
    • assisted farming, 2.24
    • conservation land, 2.28
    • farm cottages, 2.6
    • farmhouses, 2.7–2.23
    • farming companies, 2.29
    • horses, 2.25
    • intensive rearing of livestock or fish, 2.4–2.5
    • introduction, 2.1
    • milk quota, 2.27
    • set aside land, 2.28
    • short rotation coppicing, 2.26
    • territoriality, 2.30
    • wildlife habitats, 2.28
    • woodland, 2.3
    • 50%, 3.28
    • 100%, 3.2–3.27
    • clawback, 10.19–10.22
    • introduction, 4.6
    • occupation test, 4.7
    • ownership test, 4.8
    • share or securities, 4.12
    • switching, 12.5
    • buy and sell agreements, 14.11–14.12
    • deathbed planning, 14.28
    • deductibility of debts, 14.7–14.10
    • gifts with reservation, 14.3–14.6
    • ‘money box’, 14.18
    • relevant property trusts, 14.2, 14.21–14.27
    • retirement, 14.14–14.17
    • share options, 14.13
    • structures, 14.19–14.20
    • unfortunate gifts, 14.1
    • businesses, 13.6–13.13
    • farms, 13.3–13.5
    • General Anti-Abuse Rule, 13.2
    • introduction, 13.1
    • investment properties, 13.14
    • generally, 2.30
    • introduction, 1.5
    • overlap with BPR, 12.3
    • Alexander v IRC, 4.17
    • Arkwright v IRC, 4.21
    • Baird’s Executors v IRC, 4.15
    • general considerations, 4.14
    • Gray v IRC, 4.16
    • joint property, 4.21
    • lotting for sale, 4.18
    • natural units, 4.18
    • other aspects, 4.19
    • planning permission, 4.20
    • Price v HMRC, 4.22
    • tenancies, 4.15
    • attribution rules, 15.12
    • drafting points, 15.10–15.11
    • gifts of businesses, 15.16
    • nil rate band, 15.1–15.9
    • non-exempt beneficiaries, and, 15.15
    • s 39A, 15.13–15.14
    • ‘spouse’, 15.17
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
  • agricultural land or pasture, 2.2
    • controlled companies, 4.9
    • Gladstone v Bowers agreements, 4.13
    • grazing agreements, 4.13
    • joint ownership, 4.2
    • land sold within four years after death, 4.26
    • no contract for sale, 4.1
    • partnerships, 4.3
    • replacement property, 4.6–4.8, 4.12
    • sale of related property within three years after death, 4.27
    • sale of shares within 12 months of death, 4.25
    • successions, 4.10
    • successive transfers, 4.11
    • trusts, 4.4–4.5
    • vacant possession of land held out outside a partnership, 4.28
    • valuation of agricultural property, 4.14–4.24
    • ancillary occupation, 2.5
    • generally, 2.4
    • basic rule, 10.13
    • business property, and, 10.25
    • death before clawback event, 10.13
    • disregard of relief, 10.15–10.18
    • effect, 10.17
    • exception, 10.18
    • flowchart, 10.21
    • gifts with reservation, 10.23
    • identification issues, 10.19
    • introduction, 10.1
    • ‘original property’, 10.16
    • partial clawback, 10.14
    • professional advice, and, 10.24–10.26
    • relief from, 10.19–10.23
    • replacement property, 10.19–10.22
    • surrender of farm tenancies, and, 10.26
    • ‘transferee’, 10.16
    • chargeable lifetime transfers, 22.1
    • DOTAS, 22.23
    • duty of personal representative, 22.2–22.7
    • forms and procedures, 22.18–22.22
    • penalties, 22.11–22.16
    • personal applications for grants of representation, 22.10
    • tax fraud, 22.17
    • valuation, 22.8–22.9
    • generally, 2.6
    • occupation, 3.26
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
    • Antrobus (No 1) v CIR, 2.13–2.14
    • Arnander v HMRC, 2.19
    • big houses, 2.10
    • checklist, 2.14
    • early cases, 2.11
    • ‘elephant’ test, 2.15
    • family home, and, 2.20
    • generally, 2.7
    • Higginson v CIR, 2.12
    • historical background, 2.8
    • historical context, 2.9
    • HMRC V Hanson, 2.18
    • illness, and, 2.23
    • lifestyle farming, 2.13
    • McKenna Deceased v HMRC, 2.19
    • not in identical ownership with land, 2.22
    • Rosser v IRC, 2.17
    • shared ownership of land, 2.22
    • Starke v IRC, 2.16
    • substantial houses, 2.21
    • tests, 2.8–2.11
    • ancillary occupation, 2.5
    • generally, 2.4
    • generally, 1.6
    • instalment relief, 1.8
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • controlled companies, 4.9
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.39
    • joint ownership, 4.2
    • occupiers, 3.20
    • partnerships, 3.21; 4.3
    • proof, 3.22
    • share farming, 3.27
    • successions, 4.10
    • successive transfers, 4.11
    • test determinative of rate of relief, 3.4
    • trusts, 4.4–4.5
    • working farmer relief, 3.9
    • conditions, 3.3–3.4
    • ‘double discount cases’, 3.7
    • farm business tenancies, 3.15
    • farming trusts, and, 3.5–3.6
    • introduction, 3.2
    • land let on new tenancies, 3.15
    • ownership and occupation, 3.17–3.27
    • renewal of tenancy, 3.16
    • working farmers, and, 3.7–3.14
    • amount, 12.4
    • APR more generous than BPR, 12.6
    • BPR more generous than APR, 12.7
    • contract farming, 12.16
    • corporate ‘wrapper’, 12.11
    • diversification by farmers into non-agricultural enterprises, 12.20–12.21
    • double relief, 12.2
    • family limited partnerships, 12.12–12.15
    • farms, 12.8
    • grant of agricultural tenancy, 12.17–12.18
    • historical perspective, 12.1
    • ‘hobby farming’, 12.10
    • holiday lettings, 12.21
    • reason for turning hand to farming, 12.10–12.11
    • replacement assets, 12.5
    • security of tenure, 12.18
    • share farming, 12.16
    • sheltering proceeds of sale of business in agricultural property, 12.9
    • switching, 12.5
    • territoriality, 12.3
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.3
    • occupiers, 3.20
    • partnerships, 3.21
    • proof, 3.22
    • share farming, 3.27
    • test determinative of rate of relief, 3.4
    • working farmer relief, 3.9
    • agricultural land or pasture, 2.2
    • assisted farming, 2.24
    • conservation land, 2.28
    • farm cottages, 2.6
    • farmhouses, 2.7–2.23
    • farming companies, 2.29
    • horses, 2.25
    • intensive rearing of livestock or fish, 2.4–2.5
    • introduction, 2.1
    • milk quota, 2.27
    • set aside land, 2.28
    • short rotation coppicing, 2.26
    • territoriality, 2.30
    • wildlife habitats, 2.28
    • woodland, 2.3
    • 50%, 3.28
    • 100%, 3.2–3.27
    • clawback, 10.19–10.22
    • introduction, 4.6
    • occupation test, 4.7
    • ownership test, 4.8
    • share or securities, 4.12
    • switching, 12.5
    • buy and sell agreements, 14.11–14.12
    • deathbed planning, 14.28
    • deductibility of debts, 14.7–14.10
    • gifts with reservation, 14.3–14.6
    • ‘money box’, 14.18
    • relevant property trusts, 14.2, 14.21–14.27
    • retirement, 14.14–14.17
    • share options, 14.13
    • structures, 14.19–14.20
    • unfortunate gifts, 14.1
    • businesses, 13.6–13.13
    • farms, 13.3–13.5
    • General Anti-Abuse Rule, 13.2
    • introduction, 13.1
    • investment properties, 13.14
    • generally, 2.30
    • introduction, 1.5
    • overlap with BPR, 12.3
    • Alexander v IRC, 4.17
    • Arkwright v IRC, 4.21
    • Baird’s Executors v IRC, 4.15
    • general considerations, 4.14
    • Gray v IRC, 4.16
    • joint property, 4.21
    • lotting for sale, 4.18
    • natural units, 4.18
    • other aspects, 4.19
    • planning permission, 4.20
    • Price v HMRC, 4.22
    • tenancies, 4.15
    • attribution rules, 15.12
    • drafting points, 15.10–15.11
    • gifts of businesses, 15.16
    • nil rate band, 15.1–15.9
    • non-exempt beneficiaries, and, 15.15
    • s 39A, 15.13–15.14
    • ‘spouse’, 15.17
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
  • ‘agricultural property’, 2.1
    • controlled companies, 4.9
    • Gladstone v Bowers agreements, 4.13
    • grazing agreements, 4.13
    • joint ownership, 4.2
    • land sold within four years after death, 4.26
    • no contract for sale, 4.1
    • partnerships, 4.3
    • replacement property, 4.6–4.8, 4.12
    • sale of related property within three years after death, 4.27
    • sale of shares within 12 months of death, 4.25
    • successions, 4.10
    • successive transfers, 4.11
    • trusts, 4.4–4.5
    • vacant possession of land held out outside a partnership, 4.28
    • valuation of agricultural property, 4.14–4.24
    • ancillary occupation, 2.5
    • generally, 2.4
    • basic rule, 10.13
    • business property, and, 10.25
    • death before clawback event, 10.13
    • disregard of relief, 10.15–10.18
    • effect, 10.17
    • exception, 10.18
    • flowchart, 10.21
    • gifts with reservation, 10.23
    • identification issues, 10.19
    • introduction, 10.1
    • ‘original property’, 10.16
    • partial clawback, 10.14
    • professional advice, and, 10.24–10.26
    • relief from, 10.19–10.23
    • replacement property, 10.19–10.22
    • surrender of farm tenancies, and, 10.26
    • ‘transferee’, 10.16
    • chargeable lifetime transfers, 22.1
    • DOTAS, 22.23
    • duty of personal representative, 22.2–22.7
    • forms and procedures, 22.18–22.22
    • penalties, 22.11–22.16
    • personal applications for grants of representation, 22.10
    • tax fraud, 22.17
    • valuation, 22.8–22.9
    • generally, 2.6
    • occupation, 3.26
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
    • Antrobus (No 1) v CIR, 2.13–2.14
    • Arnander v HMRC, 2.19
    • big houses, 2.10
    • checklist, 2.14
    • early cases, 2.11
    • ‘elephant’ test, 2.15
    • family home, and, 2.20
    • generally, 2.7
    • Higginson v CIR, 2.12
    • historical background, 2.8
    • historical context, 2.9
    • HMRC V Hanson, 2.18
    • illness, and, 2.23
    • lifestyle farming, 2.13
    • McKenna Deceased v HMRC, 2.19
    • not in identical ownership with land, 2.22
    • Rosser v IRC, 2.17
    • shared ownership of land, 2.22
    • Starke v IRC, 2.16
    • substantial houses, 2.21
    • tests, 2.8–2.11
    • ancillary occupation, 2.5
    • generally, 2.4
    • generally, 1.6
    • instalment relief, 1.8
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • controlled companies, 4.9
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.39
    • joint ownership, 4.2
    • occupiers, 3.20
    • partnerships, 3.21; 4.3
    • proof, 3.22
    • share farming, 3.27
    • successions, 4.10
    • successive transfers, 4.11
    • test determinative of rate of relief, 3.4
    • trusts, 4.4–4.5
    • working farmer relief, 3.9
    • conditions, 3.3–3.4
    • ‘double discount cases’, 3.7
    • farm business tenancies, 3.15
    • farming trusts, and, 3.5–3.6
    • introduction, 3.2
    • land let on new tenancies, 3.15
    • ownership and occupation, 3.17–3.27
    • renewal of tenancy, 3.16
    • working farmers, and, 3.7–3.14
    • amount, 12.4
    • APR more generous than BPR, 12.6
    • BPR more generous than APR, 12.7
    • contract farming, 12.16
    • corporate ‘wrapper’, 12.11
    • diversification by farmers into non-agricultural enterprises, 12.20–12.21
    • double relief, 12.2
    • family limited partnerships, 12.12–12.15
    • farms, 12.8
    • grant of agricultural tenancy, 12.17–12.18
    • historical perspective, 12.1
    • ‘hobby farming’, 12.10
    • holiday lettings, 12.21
    • reason for turning hand to farming, 12.10–12.11
    • replacement assets, 12.5
    • security of tenure, 12.18
    • share farming, 12.16
    • sheltering proceeds of sale of business in agricultural property, 12.9
    • switching, 12.5
    • territoriality, 12.3
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.3
    • occupiers, 3.20
    • partnerships, 3.21
    • proof, 3.22
    • share farming, 3.27
    • test determinative of rate of relief, 3.4
    • working farmer relief, 3.9
    • agricultural land or pasture, 2.2
    • assisted farming, 2.24
    • conservation land, 2.28
    • farm cottages, 2.6
    • farmhouses, 2.7–2.23
    • farming companies, 2.29
    • horses, 2.25
    • intensive rearing of livestock or fish, 2.4–2.5
    • introduction, 2.1
    • milk quota, 2.27
    • set aside land, 2.28
    • short rotation coppicing, 2.26
    • territoriality, 2.30
    • wildlife habitats, 2.28
    • woodland, 2.3
    • 50%, 3.28
    • 100%, 3.2–3.27
    • clawback, 10.19–10.22
    • introduction, 4.6
    • occupation test, 4.7
    • ownership test, 4.8
    • share or securities, 4.12
    • switching, 12.5
    • buy and sell agreements, 14.11–14.12
    • deathbed planning, 14.28
    • deductibility of debts, 14.7–14.10
    • gifts with reservation, 14.3–14.6
    • ‘money box’, 14.18
    • relevant property trusts, 14.2, 14.21–14.27
    • retirement, 14.14–14.17
    • share options, 14.13
    • structures, 14.19–14.20
    • unfortunate gifts, 14.1
    • businesses, 13.6–13.13
    • farms, 13.3–13.5
    • General Anti-Abuse Rule, 13.2
    • introduction, 13.1
    • investment properties, 13.14
    • generally, 2.30
    • introduction, 1.5
    • overlap with BPR, 12.3
    • Alexander v IRC, 4.17
    • Arkwright v IRC, 4.21
    • Baird’s Executors v IRC, 4.15
    • general considerations, 4.14
    • Gray v IRC, 4.16
    • joint property, 4.21
    • lotting for sale, 4.18
    • natural units, 4.18
    • other aspects, 4.19
    • planning permission, 4.20
    • Price v HMRC, 4.22
    • tenancies, 4.15
    • attribution rules, 15.12
    • drafting points, 15.10–15.11
    • gifts of businesses, 15.16
    • nil rate band, 15.1–15.9
    • non-exempt beneficiaries, and, 15.15
    • s 39A, 15.13–15.14
    • ‘spouse’, 15.17
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
  • agricultural purposes, 3.17
    • controlled companies, 4.9
    • Gladstone v Bowers agreements, 4.13
    • grazing agreements, 4.13
    • joint ownership, 4.2
    • land sold within four years after death, 4.26
    • no contract for sale, 4.1
    • partnerships, 4.3
    • replacement property, 4.6–4.8, 4.12
    • sale of related property within three years after death, 4.27
    • sale of shares within 12 months of death, 4.25
    • successions, 4.10
    • successive transfers, 4.11
    • trusts, 4.4–4.5
    • vacant possession of land held out outside a partnership, 4.28
    • valuation of agricultural property, 4.14–4.24
    • ancillary occupation, 2.5
    • generally, 2.4
    • basic rule, 10.13
    • business property, and, 10.25
    • death before clawback event, 10.13
    • disregard of relief, 10.15–10.18
    • effect, 10.17
    • exception, 10.18
    • flowchart, 10.21
    • gifts with reservation, 10.23
    • identification issues, 10.19
    • introduction, 10.1
    • ‘original property’, 10.16
    • partial clawback, 10.14
    • professional advice, and, 10.24–10.26
    • relief from, 10.19–10.23
    • replacement property, 10.19–10.22
    • surrender of farm tenancies, and, 10.26
    • ‘transferee’, 10.16
    • chargeable lifetime transfers, 22.1
    • DOTAS, 22.23
    • duty of personal representative, 22.2–22.7
    • forms and procedures, 22.18–22.22
    • penalties, 22.11–22.16
    • personal applications for grants of representation, 22.10
    • tax fraud, 22.17
    • valuation, 22.8–22.9
    • generally, 2.6
    • occupation, 3.26
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
    • Antrobus (No 1) v CIR, 2.13–2.14
    • Arnander v HMRC, 2.19
    • big houses, 2.10
    • checklist, 2.14
    • early cases, 2.11
    • ‘elephant’ test, 2.15
    • family home, and, 2.20
    • generally, 2.7
    • Higginson v CIR, 2.12
    • historical background, 2.8
    • historical context, 2.9
    • HMRC V Hanson, 2.18
    • illness, and, 2.23
    • lifestyle farming, 2.13
    • McKenna Deceased v HMRC, 2.19
    • not in identical ownership with land, 2.22
    • Rosser v IRC, 2.17
    • shared ownership of land, 2.22
    • Starke v IRC, 2.16
    • substantial houses, 2.21
    • tests, 2.8–2.11
    • ancillary occupation, 2.5
    • generally, 2.4
    • generally, 1.6
    • instalment relief, 1.8
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • controlled companies, 4.9
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.39
    • joint ownership, 4.2
    • occupiers, 3.20
    • partnerships, 3.21; 4.3
    • proof, 3.22
    • share farming, 3.27
    • successions, 4.10
    • successive transfers, 4.11
    • test determinative of rate of relief, 3.4
    • trusts, 4.4–4.5
    • working farmer relief, 3.9
    • conditions, 3.3–3.4
    • ‘double discount cases’, 3.7
    • farm business tenancies, 3.15
    • farming trusts, and, 3.5–3.6
    • introduction, 3.2
    • land let on new tenancies, 3.15
    • ownership and occupation, 3.17–3.27
    • renewal of tenancy, 3.16
    • working farmers, and, 3.7–3.14
    • amount, 12.4
    • APR more generous than BPR, 12.6
    • BPR more generous than APR, 12.7
    • contract farming, 12.16
    • corporate ‘wrapper’, 12.11
    • diversification by farmers into non-agricultural enterprises, 12.20–12.21
    • double relief, 12.2
    • family limited partnerships, 12.12–12.15
    • farms, 12.8
    • grant of agricultural tenancy, 12.17–12.18
    • historical perspective, 12.1
    • ‘hobby farming’, 12.10
    • holiday lettings, 12.21
    • reason for turning hand to farming, 12.10–12.11
    • replacement assets, 12.5
    • security of tenure, 12.18
    • share farming, 12.16
    • sheltering proceeds of sale of business in agricultural property, 12.9
    • switching, 12.5
    • territoriality, 12.3
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.3
    • occupiers, 3.20
    • partnerships, 3.21
    • proof, 3.22
    • share farming, 3.27
    • test determinative of rate of relief, 3.4
    • working farmer relief, 3.9
    • agricultural land or pasture, 2.2
    • assisted farming, 2.24
    • conservation land, 2.28
    • farm cottages, 2.6
    • farmhouses, 2.7–2.23
    • farming companies, 2.29
    • horses, 2.25
    • intensive rearing of livestock or fish, 2.4–2.5
    • introduction, 2.1
    • milk quota, 2.27
    • set aside land, 2.28
    • short rotation coppicing, 2.26
    • territoriality, 2.30
    • wildlife habitats, 2.28
    • woodland, 2.3
    • 50%, 3.28
    • 100%, 3.2–3.27
    • clawback, 10.19–10.22
    • introduction, 4.6
    • occupation test, 4.7
    • ownership test, 4.8
    • share or securities, 4.12
    • switching, 12.5
    • buy and sell agreements, 14.11–14.12
    • deathbed planning, 14.28
    • deductibility of debts, 14.7–14.10
    • gifts with reservation, 14.3–14.6
    • ‘money box’, 14.18
    • relevant property trusts, 14.2, 14.21–14.27
    • retirement, 14.14–14.17
    • share options, 14.13
    • structures, 14.19–14.20
    • unfortunate gifts, 14.1
    • businesses, 13.6–13.13
    • farms, 13.3–13.5
    • General Anti-Abuse Rule, 13.2
    • introduction, 13.1
    • investment properties, 13.14
    • generally, 2.30
    • introduction, 1.5
    • overlap with BPR, 12.3
    • Alexander v IRC, 4.17
    • Arkwright v IRC, 4.21
    • Baird’s Executors v IRC, 4.15
    • general considerations, 4.14
    • Gray v IRC, 4.16
    • joint property, 4.21
    • lotting for sale, 4.18
    • natural units, 4.18
    • other aspects, 4.19
    • planning permission, 4.20
    • Price v HMRC, 4.22
    • tenancies, 4.15
    • attribution rules, 15.12
    • drafting points, 15.10–15.11
    • gifts of businesses, 15.16
    • nil rate band, 15.1–15.9
    • non-exempt beneficiaries, and, 15.15
    • s 39A, 15.13–15.14
    • ‘spouse’, 15.17
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
  • agricultural value, 3.1
    • controlled companies, 4.9
    • Gladstone v Bowers agreements, 4.13
    • grazing agreements, 4.13
    • joint ownership, 4.2
    • land sold within four years after death, 4.26
    • no contract for sale, 4.1
    • partnerships, 4.3
    • replacement property, 4.6–4.8, 4.12
    • sale of related property within three years after death, 4.27
    • sale of shares within 12 months of death, 4.25
    • successions, 4.10
    • successive transfers, 4.11
    • trusts, 4.4–4.5
    • vacant possession of land held out outside a partnership, 4.28
    • valuation of agricultural property, 4.14–4.24
    • ancillary occupation, 2.5
    • generally, 2.4
    • basic rule, 10.13
    • business property, and, 10.25
    • death before clawback event, 10.13
    • disregard of relief, 10.15–10.18
    • effect, 10.17
    • exception, 10.18
    • flowchart, 10.21
    • gifts with reservation, 10.23
    • identification issues, 10.19
    • introduction, 10.1
    • ‘original property’, 10.16
    • partial clawback, 10.14
    • professional advice, and, 10.24–10.26
    • relief from, 10.19–10.23
    • replacement property, 10.19–10.22
    • surrender of farm tenancies, and, 10.26
    • ‘transferee’, 10.16
    • chargeable lifetime transfers, 22.1
    • DOTAS, 22.23
    • duty of personal representative, 22.2–22.7
    • forms and procedures, 22.18–22.22
    • penalties, 22.11–22.16
    • personal applications for grants of representation, 22.10
    • tax fraud, 22.17
    • valuation, 22.8–22.9
    • generally, 2.6
    • occupation, 3.26
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
    • Antrobus (No 1) v CIR, 2.13–2.14
    • Arnander v HMRC, 2.19
    • big houses, 2.10
    • checklist, 2.14
    • early cases, 2.11
    • ‘elephant’ test, 2.15
    • family home, and, 2.20
    • generally, 2.7
    • Higginson v CIR, 2.12
    • historical background, 2.8
    • historical context, 2.9
    • HMRC V Hanson, 2.18
    • illness, and, 2.23
    • lifestyle farming, 2.13
    • McKenna Deceased v HMRC, 2.19
    • not in identical ownership with land, 2.22
    • Rosser v IRC, 2.17
    • shared ownership of land, 2.22
    • Starke v IRC, 2.16
    • substantial houses, 2.21
    • tests, 2.8–2.11
    • ancillary occupation, 2.5
    • generally, 2.4
    • generally, 1.6
    • instalment relief, 1.8
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • controlled companies, 4.9
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.39
    • joint ownership, 4.2
    • occupiers, 3.20
    • partnerships, 3.21; 4.3
    • proof, 3.22
    • share farming, 3.27
    • successions, 4.10
    • successive transfers, 4.11
    • test determinative of rate of relief, 3.4
    • trusts, 4.4–4.5
    • working farmer relief, 3.9
    • conditions, 3.3–3.4
    • ‘double discount cases’, 3.7
    • farm business tenancies, 3.15
    • farming trusts, and, 3.5–3.6
    • introduction, 3.2
    • land let on new tenancies, 3.15
    • ownership and occupation, 3.17–3.27
    • renewal of tenancy, 3.16
    • working farmers, and, 3.7–3.14
    • amount, 12.4
    • APR more generous than BPR, 12.6
    • BPR more generous than APR, 12.7
    • contract farming, 12.16
    • corporate ‘wrapper’, 12.11
    • diversification by farmers into non-agricultural enterprises, 12.20–12.21
    • double relief, 12.2
    • family limited partnerships, 12.12–12.15
    • farms, 12.8
    • grant of agricultural tenancy, 12.17–12.18
    • historical perspective, 12.1
    • ‘hobby farming’, 12.10
    • holiday lettings, 12.21
    • reason for turning hand to farming, 12.10–12.11
    • replacement assets, 12.5
    • security of tenure, 12.18
    • share farming, 12.16
    • sheltering proceeds of sale of business in agricultural property, 12.9
    • switching, 12.5
    • territoriality, 12.3
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.3
    • occupiers, 3.20
    • partnerships, 3.21
    • proof, 3.22
    • share farming, 3.27
    • test determinative of rate of relief, 3.4
    • working farmer relief, 3.9
    • agricultural land or pasture, 2.2
    • assisted farming, 2.24
    • conservation land, 2.28
    • farm cottages, 2.6
    • farmhouses, 2.7–2.23
    • farming companies, 2.29
    • horses, 2.25
    • intensive rearing of livestock or fish, 2.4–2.5
    • introduction, 2.1
    • milk quota, 2.27
    • set aside land, 2.28
    • short rotation coppicing, 2.26
    • territoriality, 2.30
    • wildlife habitats, 2.28
    • woodland, 2.3
    • 50%, 3.28
    • 100%, 3.2–3.27
    • clawback, 10.19–10.22
    • introduction, 4.6
    • occupation test, 4.7
    • ownership test, 4.8
    • share or securities, 4.12
    • switching, 12.5
    • buy and sell agreements, 14.11–14.12
    • deathbed planning, 14.28
    • deductibility of debts, 14.7–14.10
    • gifts with reservation, 14.3–14.6
    • ‘money box’, 14.18
    • relevant property trusts, 14.2, 14.21–14.27
    • retirement, 14.14–14.17
    • share options, 14.13
    • structures, 14.19–14.20
    • unfortunate gifts, 14.1
    • businesses, 13.6–13.13
    • farms, 13.3–13.5
    • General Anti-Abuse Rule, 13.2
    • introduction, 13.1
    • investment properties, 13.14
    • generally, 2.30
    • introduction, 1.5
    • overlap with BPR, 12.3
    • Alexander v IRC, 4.17
    • Arkwright v IRC, 4.21
    • Baird’s Executors v IRC, 4.15
    • general considerations, 4.14
    • Gray v IRC, 4.16
    • joint property, 4.21
    • lotting for sale, 4.18
    • natural units, 4.18
    • other aspects, 4.19
    • planning permission, 4.20
    • Price v HMRC, 4.22
    • tenancies, 4.15
    • attribution rules, 15.12
    • drafting points, 15.10–15.11
    • gifts of businesses, 15.16
    • nil rate band, 15.1–15.9
    • non-exempt beneficiaries, and, 15.15
    • s 39A, 15.13–15.14
    • ‘spouse’, 15.17
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
  • ‘agriculture’, 2.2
    • controlled companies, 4.9
    • Gladstone v Bowers agreements, 4.13
    • grazing agreements, 4.13
    • joint ownership, 4.2
    • land sold within four years after death, 4.26
    • no contract for sale, 4.1
    • partnerships, 4.3
    • replacement property, 4.6–4.8, 4.12
    • sale of related property within three years after death, 4.27
    • sale of shares within 12 months of death, 4.25
    • successions, 4.10
    • successive transfers, 4.11
    • trusts, 4.4–4.5
    • vacant possession of land held out outside a partnership, 4.28
    • valuation of agricultural property, 4.14–4.24
    • ancillary occupation, 2.5
    • generally, 2.4
    • basic rule, 10.13
    • business property, and, 10.25
    • death before clawback event, 10.13
    • disregard of relief, 10.15–10.18
    • effect, 10.17
    • exception, 10.18
    • flowchart, 10.21
    • gifts with reservation, 10.23
    • identification issues, 10.19
    • introduction, 10.1
    • ‘original property’, 10.16
    • partial clawback, 10.14
    • professional advice, and, 10.24–10.26
    • relief from, 10.19–10.23
    • replacement property, 10.19–10.22
    • surrender of farm tenancies, and, 10.26
    • ‘transferee’, 10.16
    • chargeable lifetime transfers, 22.1
    • DOTAS, 22.23
    • duty of personal representative, 22.2–22.7
    • forms and procedures, 22.18–22.22
    • penalties, 22.11–22.16
    • personal applications for grants of representation, 22.10
    • tax fraud, 22.17
    • valuation, 22.8–22.9
    • generally, 2.6
    • occupation, 3.26
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
    • Antrobus (No 1) v CIR, 2.13–2.14
    • Arnander v HMRC, 2.19
    • big houses, 2.10
    • checklist, 2.14
    • early cases, 2.11
    • ‘elephant’ test, 2.15
    • family home, and, 2.20
    • generally, 2.7
    • Higginson v CIR, 2.12
    • historical background, 2.8
    • historical context, 2.9
    • HMRC V Hanson, 2.18
    • illness, and, 2.23
    • lifestyle farming, 2.13
    • McKenna Deceased v HMRC, 2.19
    • not in identical ownership with land, 2.22
    • Rosser v IRC, 2.17
    • shared ownership of land, 2.22
    • Starke v IRC, 2.16
    • substantial houses, 2.21
    • tests, 2.8–2.11
    • ancillary occupation, 2.5
    • generally, 2.4
    • generally, 1.6
    • instalment relief, 1.8
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • controlled companies, 4.9
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.39
    • joint ownership, 4.2
    • occupiers, 3.20
    • partnerships, 3.21; 4.3
    • proof, 3.22
    • share farming, 3.27
    • successions, 4.10
    • successive transfers, 4.11
    • test determinative of rate of relief, 3.4
    • trusts, 4.4–4.5
    • working farmer relief, 3.9
    • conditions, 3.3–3.4
    • ‘double discount cases’, 3.7
    • farm business tenancies, 3.15
    • farming trusts, and, 3.5–3.6
    • introduction, 3.2
    • land let on new tenancies, 3.15
    • ownership and occupation, 3.17–3.27
    • renewal of tenancy, 3.16
    • working farmers, and, 3.7–3.14
    • amount, 12.4
    • APR more generous than BPR, 12.6
    • BPR more generous than APR, 12.7
    • contract farming, 12.16
    • corporate ‘wrapper’, 12.11
    • diversification by farmers into non-agricultural enterprises, 12.20–12.21
    • double relief, 12.2
    • family limited partnerships, 12.12–12.15
    • farms, 12.8
    • grant of agricultural tenancy, 12.17–12.18
    • historical perspective, 12.1
    • ‘hobby farming’, 12.10
    • holiday lettings, 12.21
    • reason for turning hand to farming, 12.10–12.11
    • replacement assets, 12.5
    • security of tenure, 12.18
    • share farming, 12.16
    • sheltering proceeds of sale of business in agricultural property, 12.9
    • switching, 12.5
    • territoriality, 12.3
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.3
    • occupiers, 3.20
    • partnerships, 3.21
    • proof, 3.22
    • share farming, 3.27
    • test determinative of rate of relief, 3.4
    • working farmer relief, 3.9
    • agricultural land or pasture, 2.2
    • assisted farming, 2.24
    • conservation land, 2.28
    • farm cottages, 2.6
    • farmhouses, 2.7–2.23
    • farming companies, 2.29
    • horses, 2.25
    • intensive rearing of livestock or fish, 2.4–2.5
    • introduction, 2.1
    • milk quota, 2.27
    • set aside land, 2.28
    • short rotation coppicing, 2.26
    • territoriality, 2.30
    • wildlife habitats, 2.28
    • woodland, 2.3
    • 50%, 3.28
    • 100%, 3.2–3.27
    • clawback, 10.19–10.22
    • introduction, 4.6
    • occupation test, 4.7
    • ownership test, 4.8
    • share or securities, 4.12
    • switching, 12.5
    • buy and sell agreements, 14.11–14.12
    • deathbed planning, 14.28
    • deductibility of debts, 14.7–14.10
    • gifts with reservation, 14.3–14.6
    • ‘money box’, 14.18
    • relevant property trusts, 14.2, 14.21–14.27
    • retirement, 14.14–14.17
    • share options, 14.13
    • structures, 14.19–14.20
    • unfortunate gifts, 14.1
    • businesses, 13.6–13.13
    • farms, 13.3–13.5
    • General Anti-Abuse Rule, 13.2
    • introduction, 13.1
    • investment properties, 13.14
    • generally, 2.30
    • introduction, 1.5
    • overlap with BPR, 12.3
    • Alexander v IRC, 4.17
    • Arkwright v IRC, 4.21
    • Baird’s Executors v IRC, 4.15
    • general considerations, 4.14
    • Gray v IRC, 4.16
    • joint property, 4.21
    • lotting for sale, 4.18
    • natural units, 4.18
    • other aspects, 4.19
    • planning permission, 4.20
    • Price v HMRC, 4.22
    • tenancies, 4.15
    • attribution rules, 15.12
    • drafting points, 15.10–15.11
    • gifts of businesses, 15.16
    • nil rate band, 15.1–15.9
    • non-exempt beneficiaries, and, 15.15
    • s 39A, 15.13–15.14
    • ‘spouse’, 15.17
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
  • amount, 12.4
    • controlled companies, 4.9
    • Gladstone v Bowers agreements, 4.13
    • grazing agreements, 4.13
    • joint ownership, 4.2
    • land sold within four years after death, 4.26
    • no contract for sale, 4.1
    • partnerships, 4.3
    • replacement property, 4.6–4.8, 4.12
    • sale of related property within three years after death, 4.27
    • sale of shares within 12 months of death, 4.25
    • successions, 4.10
    • successive transfers, 4.11
    • trusts, 4.4–4.5
    • vacant possession of land held out outside a partnership, 4.28
    • valuation of agricultural property, 4.14–4.24
    • ancillary occupation, 2.5
    • generally, 2.4
    • basic rule, 10.13
    • business property, and, 10.25
    • death before clawback event, 10.13
    • disregard of relief, 10.15–10.18
    • effect, 10.17
    • exception, 10.18
    • flowchart, 10.21
    • gifts with reservation, 10.23
    • identification issues, 10.19
    • introduction, 10.1
    • ‘original property’, 10.16
    • partial clawback, 10.14
    • professional advice, and, 10.24–10.26
    • relief from, 10.19–10.23
    • replacement property, 10.19–10.22
    • surrender of farm tenancies, and, 10.26
    • ‘transferee’, 10.16
    • chargeable lifetime transfers, 22.1
    • DOTAS, 22.23
    • duty of personal representative, 22.2–22.7
    • forms and procedures, 22.18–22.22
    • penalties, 22.11–22.16
    • personal applications for grants of representation, 22.10
    • tax fraud, 22.17
    • valuation, 22.8–22.9
    • generally, 2.6
    • occupation, 3.26
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
    • Antrobus (No 1) v CIR, 2.13–2.14
    • Arnander v HMRC, 2.19
    • big houses, 2.10
    • checklist, 2.14
    • early cases, 2.11
    • ‘elephant’ test, 2.15
    • family home, and, 2.20
    • generally, 2.7
    • Higginson v CIR, 2.12
    • historical background, 2.8
    • historical context, 2.9
    • HMRC V Hanson, 2.18
    • illness, and, 2.23
    • lifestyle farming, 2.13
    • McKenna Deceased v HMRC, 2.19
    • not in identical ownership with land, 2.22
    • Rosser v IRC, 2.17
    • shared ownership of land, 2.22
    • Starke v IRC, 2.16
    • substantial houses, 2.21
    • tests, 2.8–2.11
    • ancillary occupation, 2.5
    • generally, 2.4
    • generally, 1.6
    • instalment relief, 1.8
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • controlled companies, 4.9
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.39
    • joint ownership, 4.2
    • occupiers, 3.20
    • partnerships, 3.21; 4.3
    • proof, 3.22
    • share farming, 3.27
    • successions, 4.10
    • successive transfers, 4.11
    • test determinative of rate of relief, 3.4
    • trusts, 4.4–4.5
    • working farmer relief, 3.9
    • conditions, 3.3–3.4
    • ‘double discount cases’, 3.7
    • farm business tenancies, 3.15
    • farming trusts, and, 3.5–3.6
    • introduction, 3.2
    • land let on new tenancies, 3.15
    • ownership and occupation, 3.17–3.27
    • renewal of tenancy, 3.16
    • working farmers, and, 3.7–3.14
    • amount, 12.4
    • APR more generous than BPR, 12.6
    • BPR more generous than APR, 12.7
    • contract farming, 12.16
    • corporate ‘wrapper’, 12.11
    • diversification by farmers into non-agricultural enterprises, 12.20–12.21
    • double relief, 12.2
    • family limited partnerships, 12.12–12.15
    • farms, 12.8
    • grant of agricultural tenancy, 12.17–12.18
    • historical perspective, 12.1
    • ‘hobby farming’, 12.10
    • holiday lettings, 12.21
    • reason for turning hand to farming, 12.10–12.11
    • replacement assets, 12.5
    • security of tenure, 12.18
    • share farming, 12.16
    • sheltering proceeds of sale of business in agricultural property, 12.9
    • switching, 12.5
    • territoriality, 12.3
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.3
    • occupiers, 3.20
    • partnerships, 3.21
    • proof, 3.22
    • share farming, 3.27
    • test determinative of rate of relief, 3.4
    • working farmer relief, 3.9
    • agricultural land or pasture, 2.2
    • assisted farming, 2.24
    • conservation land, 2.28
    • farm cottages, 2.6
    • farmhouses, 2.7–2.23
    • farming companies, 2.29
    • horses, 2.25
    • intensive rearing of livestock or fish, 2.4–2.5
    • introduction, 2.1
    • milk quota, 2.27
    • set aside land, 2.28
    • short rotation coppicing, 2.26
    • territoriality, 2.30
    • wildlife habitats, 2.28
    • woodland, 2.3
    • 50%, 3.28
    • 100%, 3.2–3.27
    • clawback, 10.19–10.22
    • introduction, 4.6
    • occupation test, 4.7
    • ownership test, 4.8
    • share or securities, 4.12
    • switching, 12.5
    • buy and sell agreements, 14.11–14.12
    • deathbed planning, 14.28
    • deductibility of debts, 14.7–14.10
    • gifts with reservation, 14.3–14.6
    • ‘money box’, 14.18
    • relevant property trusts, 14.2, 14.21–14.27
    • retirement, 14.14–14.17
    • share options, 14.13
    • structures, 14.19–14.20
    • unfortunate gifts, 14.1
    • businesses, 13.6–13.13
    • farms, 13.3–13.5
    • General Anti-Abuse Rule, 13.2
    • introduction, 13.1
    • investment properties, 13.14
    • generally, 2.30
    • introduction, 1.5
    • overlap with BPR, 12.3
    • Alexander v IRC, 4.17
    • Arkwright v IRC, 4.21
    • Baird’s Executors v IRC, 4.15
    • general considerations, 4.14
    • Gray v IRC, 4.16
    • joint property, 4.21
    • lotting for sale, 4.18
    • natural units, 4.18
    • other aspects, 4.19
    • planning permission, 4.20
    • Price v HMRC, 4.22
    • tenancies, 4.15
    • attribution rules, 15.12
    • drafting points, 15.10–15.11
    • gifts of businesses, 15.16
    • nil rate band, 15.1–15.9
    • non-exempt beneficiaries, and, 15.15
    • s 39A, 15.13–15.14
    • ‘spouse’, 15.17
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
  • areas of concern
    • controlled companies, 4.9
    • Gladstone v Bowers agreements, 4.13
    • grazing agreements, 4.13
    • joint ownership, 4.2
    • land sold within four years after death, 4.26
    • no contract for sale, 4.1
    • partnerships, 4.3
    • replacement property, 4.6–4.8, 4.12
    • sale of related property within three years after death, 4.27
    • sale of shares within 12 months of death, 4.25
    • successions, 4.10
    • successive transfers, 4.11
    • trusts, 4.4–4.5
    • vacant possession of land held out outside a partnership, 4.28
    • valuation of agricultural property, 4.14–4.24
    • ancillary occupation, 2.5
    • generally, 2.4
    • basic rule, 10.13
    • business property, and, 10.25
    • death before clawback event, 10.13
    • disregard of relief, 10.15–10.18
    • effect, 10.17
    • exception, 10.18
    • flowchart, 10.21
    • gifts with reservation, 10.23
    • identification issues, 10.19
    • introduction, 10.1
    • ‘original property’, 10.16
    • partial clawback, 10.14
    • professional advice, and, 10.24–10.26
    • relief from, 10.19–10.23
    • replacement property, 10.19–10.22
    • surrender of farm tenancies, and, 10.26
    • ‘transferee’, 10.16
    • chargeable lifetime transfers, 22.1
    • DOTAS, 22.23
    • duty of personal representative, 22.2–22.7
    • forms and procedures, 22.18–22.22
    • penalties, 22.11–22.16
    • personal applications for grants of representation, 22.10
    • tax fraud, 22.17
    • valuation, 22.8–22.9
    • generally, 2.6
    • occupation, 3.26
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
    • Antrobus (No 1) v CIR, 2.13–2.14
    • Arnander v HMRC, 2.19
    • big houses, 2.10
    • checklist, 2.14
    • early cases, 2.11
    • ‘elephant’ test, 2.15
    • family home, and, 2.20
    • generally, 2.7
    • Higginson v CIR, 2.12
    • historical background, 2.8
    • historical context, 2.9
    • HMRC V Hanson, 2.18
    • illness, and, 2.23
    • lifestyle farming, 2.13
    • McKenna Deceased v HMRC, 2.19
    • not in identical ownership with land, 2.22
    • Rosser v IRC, 2.17
    • shared ownership of land, 2.22
    • Starke v IRC, 2.16
    • substantial houses, 2.21
    • tests, 2.8–2.11
    • ancillary occupation, 2.5
    • generally, 2.4
    • generally, 1.6
    • instalment relief, 1.8
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • controlled companies, 4.9
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.39
    • joint ownership, 4.2
    • occupiers, 3.20
    • partnerships, 3.21; 4.3
    • proof, 3.22
    • share farming, 3.27
    • successions, 4.10
    • successive transfers, 4.11
    • test determinative of rate of relief, 3.4
    • trusts, 4.4–4.5
    • working farmer relief, 3.9
    • conditions, 3.3–3.4
    • ‘double discount cases’, 3.7
    • farm business tenancies, 3.15
    • farming trusts, and, 3.5–3.6
    • introduction, 3.2
    • land let on new tenancies, 3.15
    • ownership and occupation, 3.17–3.27
    • renewal of tenancy, 3.16
    • working farmers, and, 3.7–3.14
    • amount, 12.4
    • APR more generous than BPR, 12.6
    • BPR more generous than APR, 12.7
    • contract farming, 12.16
    • corporate ‘wrapper’, 12.11
    • diversification by farmers into non-agricultural enterprises, 12.20–12.21
    • double relief, 12.2
    • family limited partnerships, 12.12–12.15
    • farms, 12.8
    • grant of agricultural tenancy, 12.17–12.18
    • historical perspective, 12.1
    • ‘hobby farming’, 12.10
    • holiday lettings, 12.21
    • reason for turning hand to farming, 12.10–12.11
    • replacement assets, 12.5
    • security of tenure, 12.18
    • share farming, 12.16
    • sheltering proceeds of sale of business in agricultural property, 12.9
    • switching, 12.5
    • territoriality, 12.3
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.3
    • occupiers, 3.20
    • partnerships, 3.21
    • proof, 3.22
    • share farming, 3.27
    • test determinative of rate of relief, 3.4
    • working farmer relief, 3.9
    • agricultural land or pasture, 2.2
    • assisted farming, 2.24
    • conservation land, 2.28
    • farm cottages, 2.6
    • farmhouses, 2.7–2.23
    • farming companies, 2.29
    • horses, 2.25
    • intensive rearing of livestock or fish, 2.4–2.5
    • introduction, 2.1
    • milk quota, 2.27
    • set aside land, 2.28
    • short rotation coppicing, 2.26
    • territoriality, 2.30
    • wildlife habitats, 2.28
    • woodland, 2.3
    • 50%, 3.28
    • 100%, 3.2–3.27
    • clawback, 10.19–10.22
    • introduction, 4.6
    • occupation test, 4.7
    • ownership test, 4.8
    • share or securities, 4.12
    • switching, 12.5
    • buy and sell agreements, 14.11–14.12
    • deathbed planning, 14.28
    • deductibility of debts, 14.7–14.10
    • gifts with reservation, 14.3–14.6
    • ‘money box’, 14.18
    • relevant property trusts, 14.2, 14.21–14.27
    • retirement, 14.14–14.17
    • share options, 14.13
    • structures, 14.19–14.20
    • unfortunate gifts, 14.1
    • businesses, 13.6–13.13
    • farms, 13.3–13.5
    • General Anti-Abuse Rule, 13.2
    • introduction, 13.1
    • investment properties, 13.14
    • generally, 2.30
    • introduction, 1.5
    • overlap with BPR, 12.3
    • Alexander v IRC, 4.17
    • Arkwright v IRC, 4.21
    • Baird’s Executors v IRC, 4.15
    • general considerations, 4.14
    • Gray v IRC, 4.16
    • joint property, 4.21
    • lotting for sale, 4.18
    • natural units, 4.18
    • other aspects, 4.19
    • planning permission, 4.20
    • Price v HMRC, 4.22
    • tenancies, 4.15
    • attribution rules, 15.12
    • drafting points, 15.10–15.11
    • gifts of businesses, 15.16
    • nil rate band, 15.1–15.9
    • non-exempt beneficiaries, and, 15.15
    • s 39A, 15.13–15.14
    • ‘spouse’, 15.17
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
  • assisted farming, 2.24
    • ancillary occupation, 2.5
    • generally, 2.4
    • basic rule, 10.13
    • business property, and, 10.25
    • death before clawback event, 10.13
    • disregard of relief, 10.15–10.18
    • effect, 10.17
    • exception, 10.18
    • flowchart, 10.21
    • gifts with reservation, 10.23
    • identification issues, 10.19
    • introduction, 10.1
    • ‘original property’, 10.16
    • partial clawback, 10.14
    • professional advice, and, 10.24–10.26
    • relief from, 10.19–10.23
    • replacement property, 10.19–10.22
    • surrender of farm tenancies, and, 10.26
    • ‘transferee’, 10.16
    • chargeable lifetime transfers, 22.1
    • DOTAS, 22.23
    • duty of personal representative, 22.2–22.7
    • forms and procedures, 22.18–22.22
    • penalties, 22.11–22.16
    • personal applications for grants of representation, 22.10
    • tax fraud, 22.17
    • valuation, 22.8–22.9
    • generally, 2.6
    • occupation, 3.26
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
    • Antrobus (No 1) v CIR, 2.13–2.14
    • Arnander v HMRC, 2.19
    • big houses, 2.10
    • checklist, 2.14
    • early cases, 2.11
    • ‘elephant’ test, 2.15
    • family home, and, 2.20
    • generally, 2.7
    • Higginson v CIR, 2.12
    • historical background, 2.8
    • historical context, 2.9
    • HMRC V Hanson, 2.18
    • illness, and, 2.23
    • lifestyle farming, 2.13
    • McKenna Deceased v HMRC, 2.19
    • not in identical ownership with land, 2.22
    • Rosser v IRC, 2.17
    • shared ownership of land, 2.22
    • Starke v IRC, 2.16
    • substantial houses, 2.21
    • tests, 2.8–2.11
    • ancillary occupation, 2.5
    • generally, 2.4
    • generally, 1.6
    • instalment relief, 1.8
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • controlled companies, 4.9
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.39
    • joint ownership, 4.2
    • occupiers, 3.20
    • partnerships, 3.21; 4.3
    • proof, 3.22
    • share farming, 3.27
    • successions, 4.10
    • successive transfers, 4.11
    • test determinative of rate of relief, 3.4
    • trusts, 4.4–4.5
    • working farmer relief, 3.9
    • conditions, 3.3–3.4
    • ‘double discount cases’, 3.7
    • farm business tenancies, 3.15
    • farming trusts, and, 3.5–3.6
    • introduction, 3.2
    • land let on new tenancies, 3.15
    • ownership and occupation, 3.17–3.27
    • renewal of tenancy, 3.16
    • working farmers, and, 3.7–3.14
    • amount, 12.4
    • APR more generous than BPR, 12.6
    • BPR more generous than APR, 12.7
    • contract farming, 12.16
    • corporate ‘wrapper’, 12.11
    • diversification by farmers into non-agricultural enterprises, 12.20–12.21
    • double relief, 12.2
    • family limited partnerships, 12.12–12.15
    • farms, 12.8
    • grant of agricultural tenancy, 12.17–12.18
    • historical perspective, 12.1
    • ‘hobby farming’, 12.10
    • holiday lettings, 12.21
    • reason for turning hand to farming, 12.10–12.11
    • replacement assets, 12.5
    • security of tenure, 12.18
    • share farming, 12.16
    • sheltering proceeds of sale of business in agricultural property, 12.9
    • switching, 12.5
    • territoriality, 12.3
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.3
    • occupiers, 3.20
    • partnerships, 3.21
    • proof, 3.22
    • share farming, 3.27
    • test determinative of rate of relief, 3.4
    • working farmer relief, 3.9
    • agricultural land or pasture, 2.2
    • assisted farming, 2.24
    • conservation land, 2.28
    • farm cottages, 2.6
    • farmhouses, 2.7–2.23
    • farming companies, 2.29
    • horses, 2.25
    • intensive rearing of livestock or fish, 2.4–2.5
    • introduction, 2.1
    • milk quota, 2.27
    • set aside land, 2.28
    • short rotation coppicing, 2.26
    • territoriality, 2.30
    • wildlife habitats, 2.28
    • woodland, 2.3
    • 50%, 3.28
    • 100%, 3.2–3.27
    • clawback, 10.19–10.22
    • introduction, 4.6
    • occupation test, 4.7
    • ownership test, 4.8
    • share or securities, 4.12
    • switching, 12.5
    • buy and sell agreements, 14.11–14.12
    • deathbed planning, 14.28
    • deductibility of debts, 14.7–14.10
    • gifts with reservation, 14.3–14.6
    • ‘money box’, 14.18
    • relevant property trusts, 14.2, 14.21–14.27
    • retirement, 14.14–14.17
    • share options, 14.13
    • structures, 14.19–14.20
    • unfortunate gifts, 14.1
    • businesses, 13.6–13.13
    • farms, 13.3–13.5
    • General Anti-Abuse Rule, 13.2
    • introduction, 13.1
    • investment properties, 13.14
    • generally, 2.30
    • introduction, 1.5
    • overlap with BPR, 12.3
    • Alexander v IRC, 4.17
    • Arkwright v IRC, 4.21
    • Baird’s Executors v IRC, 4.15
    • general considerations, 4.14
    • Gray v IRC, 4.16
    • joint property, 4.21
    • lotting for sale, 4.18
    • natural units, 4.18
    • other aspects, 4.19
    • planning permission, 4.20
    • Price v HMRC, 4.22
    • tenancies, 4.15
    • attribution rules, 15.12
    • drafting points, 15.10–15.11
    • gifts of businesses, 15.16
    • nil rate band, 15.1–15.9
    • non-exempt beneficiaries, and, 15.15
    • s 39A, 15.13–15.14
    • ‘spouse’, 15.17
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
  • background, 1.2
    • ancillary occupation, 2.5
    • generally, 2.4
    • basic rule, 10.13
    • business property, and, 10.25
    • death before clawback event, 10.13
    • disregard of relief, 10.15–10.18
    • effect, 10.17
    • exception, 10.18
    • flowchart, 10.21
    • gifts with reservation, 10.23
    • identification issues, 10.19
    • introduction, 10.1
    • ‘original property’, 10.16
    • partial clawback, 10.14
    • professional advice, and, 10.24–10.26
    • relief from, 10.19–10.23
    • replacement property, 10.19–10.22
    • surrender of farm tenancies, and, 10.26
    • ‘transferee’, 10.16
    • chargeable lifetime transfers, 22.1
    • DOTAS, 22.23
    • duty of personal representative, 22.2–22.7
    • forms and procedures, 22.18–22.22
    • penalties, 22.11–22.16
    • personal applications for grants of representation, 22.10
    • tax fraud, 22.17
    • valuation, 22.8–22.9
    • generally, 2.6
    • occupation, 3.26
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
    • Antrobus (No 1) v CIR, 2.13–2.14
    • Arnander v HMRC, 2.19
    • big houses, 2.10
    • checklist, 2.14
    • early cases, 2.11
    • ‘elephant’ test, 2.15
    • family home, and, 2.20
    • generally, 2.7
    • Higginson v CIR, 2.12
    • historical background, 2.8
    • historical context, 2.9
    • HMRC V Hanson, 2.18
    • illness, and, 2.23
    • lifestyle farming, 2.13
    • McKenna Deceased v HMRC, 2.19
    • not in identical ownership with land, 2.22
    • Rosser v IRC, 2.17
    • shared ownership of land, 2.22
    • Starke v IRC, 2.16
    • substantial houses, 2.21
    • tests, 2.8–2.11
    • ancillary occupation, 2.5
    • generally, 2.4
    • generally, 1.6
    • instalment relief, 1.8
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • controlled companies, 4.9
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.39
    • joint ownership, 4.2
    • occupiers, 3.20
    • partnerships, 3.21; 4.3
    • proof, 3.22
    • share farming, 3.27
    • successions, 4.10
    • successive transfers, 4.11
    • test determinative of rate of relief, 3.4
    • trusts, 4.4–4.5
    • working farmer relief, 3.9
    • conditions, 3.3–3.4
    • ‘double discount cases’, 3.7
    • farm business tenancies, 3.15
    • farming trusts, and, 3.5–3.6
    • introduction, 3.2
    • land let on new tenancies, 3.15
    • ownership and occupation, 3.17–3.27
    • renewal of tenancy, 3.16
    • working farmers, and, 3.7–3.14
    • amount, 12.4
    • APR more generous than BPR, 12.6
    • BPR more generous than APR, 12.7
    • contract farming, 12.16
    • corporate ‘wrapper’, 12.11
    • diversification by farmers into non-agricultural enterprises, 12.20–12.21
    • double relief, 12.2
    • family limited partnerships, 12.12–12.15
    • farms, 12.8
    • grant of agricultural tenancy, 12.17–12.18
    • historical perspective, 12.1
    • ‘hobby farming’, 12.10
    • holiday lettings, 12.21
    • reason for turning hand to farming, 12.10–12.11
    • replacement assets, 12.5
    • security of tenure, 12.18
    • share farming, 12.16
    • sheltering proceeds of sale of business in agricultural property, 12.9
    • switching, 12.5
    • territoriality, 12.3
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.3
    • occupiers, 3.20
    • partnerships, 3.21
    • proof, 3.22
    • share farming, 3.27
    • test determinative of rate of relief, 3.4
    • working farmer relief, 3.9
    • agricultural land or pasture, 2.2
    • assisted farming, 2.24
    • conservation land, 2.28
    • farm cottages, 2.6
    • farmhouses, 2.7–2.23
    • farming companies, 2.29
    • horses, 2.25
    • intensive rearing of livestock or fish, 2.4–2.5
    • introduction, 2.1
    • milk quota, 2.27
    • set aside land, 2.28
    • short rotation coppicing, 2.26
    • territoriality, 2.30
    • wildlife habitats, 2.28
    • woodland, 2.3
    • 50%, 3.28
    • 100%, 3.2–3.27
    • clawback, 10.19–10.22
    • introduction, 4.6
    • occupation test, 4.7
    • ownership test, 4.8
    • share or securities, 4.12
    • switching, 12.5
    • buy and sell agreements, 14.11–14.12
    • deathbed planning, 14.28
    • deductibility of debts, 14.7–14.10
    • gifts with reservation, 14.3–14.6
    • ‘money box’, 14.18
    • relevant property trusts, 14.2, 14.21–14.27
    • retirement, 14.14–14.17
    • share options, 14.13
    • structures, 14.19–14.20
    • unfortunate gifts, 14.1
    • businesses, 13.6–13.13
    • farms, 13.3–13.5
    • General Anti-Abuse Rule, 13.2
    • introduction, 13.1
    • investment properties, 13.14
    • generally, 2.30
    • introduction, 1.5
    • overlap with BPR, 12.3
    • Alexander v IRC, 4.17
    • Arkwright v IRC, 4.21
    • Baird’s Executors v IRC, 4.15
    • general considerations, 4.14
    • Gray v IRC, 4.16
    • joint property, 4.21
    • lotting for sale, 4.18
    • natural units, 4.18
    • other aspects, 4.19
    • planning permission, 4.20
    • Price v HMRC, 4.22
    • tenancies, 4.15
    • attribution rules, 15.12
    • drafting points, 15.10–15.11
    • gifts of businesses, 15.16
    • nil rate band, 15.1–15.9
    • non-exempt beneficiaries, and, 15.15
    • s 39A, 15.13–15.14
    • ‘spouse’, 15.17
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
  • buildings used for intensive rearing of livestock or fish
    • ancillary occupation, 2.5
    • generally, 2.4
    • basic rule, 10.13
    • business property, and, 10.25
    • death before clawback event, 10.13
    • disregard of relief, 10.15–10.18
    • effect, 10.17
    • exception, 10.18
    • flowchart, 10.21
    • gifts with reservation, 10.23
    • identification issues, 10.19
    • introduction, 10.1
    • ‘original property’, 10.16
    • partial clawback, 10.14
    • professional advice, and, 10.24–10.26
    • relief from, 10.19–10.23
    • replacement property, 10.19–10.22
    • surrender of farm tenancies, and, 10.26
    • ‘transferee’, 10.16
    • chargeable lifetime transfers, 22.1
    • DOTAS, 22.23
    • duty of personal representative, 22.2–22.7
    • forms and procedures, 22.18–22.22
    • penalties, 22.11–22.16
    • personal applications for grants of representation, 22.10
    • tax fraud, 22.17
    • valuation, 22.8–22.9
    • generally, 2.6
    • occupation, 3.26
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
    • Antrobus (No 1) v CIR, 2.13–2.14
    • Arnander v HMRC, 2.19
    • big houses, 2.10
    • checklist, 2.14
    • early cases, 2.11
    • ‘elephant’ test, 2.15
    • family home, and, 2.20
    • generally, 2.7
    • Higginson v CIR, 2.12
    • historical background, 2.8
    • historical context, 2.9
    • HMRC V Hanson, 2.18
    • illness, and, 2.23
    • lifestyle farming, 2.13
    • McKenna Deceased v HMRC, 2.19
    • not in identical ownership with land, 2.22
    • Rosser v IRC, 2.17
    • shared ownership of land, 2.22
    • Starke v IRC, 2.16
    • substantial houses, 2.21
    • tests, 2.8–2.11
    • ancillary occupation, 2.5
    • generally, 2.4
    • generally, 1.6
    • instalment relief, 1.8
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • controlled companies, 4.9
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.39
    • joint ownership, 4.2
    • occupiers, 3.20
    • partnerships, 3.21; 4.3
    • proof, 3.22
    • share farming, 3.27
    • successions, 4.10
    • successive transfers, 4.11
    • test determinative of rate of relief, 3.4
    • trusts, 4.4–4.5
    • working farmer relief, 3.9
    • conditions, 3.3–3.4
    • ‘double discount cases’, 3.7
    • farm business tenancies, 3.15
    • farming trusts, and, 3.5–3.6
    • introduction, 3.2
    • land let on new tenancies, 3.15
    • ownership and occupation, 3.17–3.27
    • renewal of tenancy, 3.16
    • working farmers, and, 3.7–3.14
    • amount, 12.4
    • APR more generous than BPR, 12.6
    • BPR more generous than APR, 12.7
    • contract farming, 12.16
    • corporate ‘wrapper’, 12.11
    • diversification by farmers into non-agricultural enterprises, 12.20–12.21
    • double relief, 12.2
    • family limited partnerships, 12.12–12.15
    • farms, 12.8
    • grant of agricultural tenancy, 12.17–12.18
    • historical perspective, 12.1
    • ‘hobby farming’, 12.10
    • holiday lettings, 12.21
    • reason for turning hand to farming, 12.10–12.11
    • replacement assets, 12.5
    • security of tenure, 12.18
    • share farming, 12.16
    • sheltering proceeds of sale of business in agricultural property, 12.9
    • switching, 12.5
    • territoriality, 12.3
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.3
    • occupiers, 3.20
    • partnerships, 3.21
    • proof, 3.22
    • share farming, 3.27
    • test determinative of rate of relief, 3.4
    • working farmer relief, 3.9
    • agricultural land or pasture, 2.2
    • assisted farming, 2.24
    • conservation land, 2.28
    • farm cottages, 2.6
    • farmhouses, 2.7–2.23
    • farming companies, 2.29
    • horses, 2.25
    • intensive rearing of livestock or fish, 2.4–2.5
    • introduction, 2.1
    • milk quota, 2.27
    • set aside land, 2.28
    • short rotation coppicing, 2.26
    • territoriality, 2.30
    • wildlife habitats, 2.28
    • woodland, 2.3
    • 50%, 3.28
    • 100%, 3.2–3.27
    • clawback, 10.19–10.22
    • introduction, 4.6
    • occupation test, 4.7
    • ownership test, 4.8
    • share or securities, 4.12
    • switching, 12.5
    • buy and sell agreements, 14.11–14.12
    • deathbed planning, 14.28
    • deductibility of debts, 14.7–14.10
    • gifts with reservation, 14.3–14.6
    • ‘money box’, 14.18
    • relevant property trusts, 14.2, 14.21–14.27
    • retirement, 14.14–14.17
    • share options, 14.13
    • structures, 14.19–14.20
    • unfortunate gifts, 14.1
    • businesses, 13.6–13.13
    • farms, 13.3–13.5
    • General Anti-Abuse Rule, 13.2
    • introduction, 13.1
    • investment properties, 13.14
    • generally, 2.30
    • introduction, 1.5
    • overlap with BPR, 12.3
    • Alexander v IRC, 4.17
    • Arkwright v IRC, 4.21
    • Baird’s Executors v IRC, 4.15
    • general considerations, 4.14
    • Gray v IRC, 4.16
    • joint property, 4.21
    • lotting for sale, 4.18
    • natural units, 4.18
    • other aspects, 4.19
    • planning permission, 4.20
    • Price v HMRC, 4.22
    • tenancies, 4.15
    • attribution rules, 15.12
    • drafting points, 15.10–15.11
    • gifts of businesses, 15.16
    • nil rate band, 15.1–15.9
    • non-exempt beneficiaries, and, 15.15
    • s 39A, 15.13–15.14
    • ‘spouse’, 15.17
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
  • clawback
    • basic rule, 10.13
    • business property, and, 10.25
    • death before clawback event, 10.13
    • disregard of relief, 10.15–10.18
    • effect, 10.17
    • exception, 10.18
    • flowchart, 10.21
    • gifts with reservation, 10.23
    • identification issues, 10.19
    • introduction, 10.1
    • ‘original property’, 10.16
    • partial clawback, 10.14
    • professional advice, and, 10.24–10.26
    • relief from, 10.19–10.23
    • replacement property, 10.19–10.22
    • surrender of farm tenancies, and, 10.26
    • ‘transferee’, 10.16
    • chargeable lifetime transfers, 22.1
    • DOTAS, 22.23
    • duty of personal representative, 22.2–22.7
    • forms and procedures, 22.18–22.22
    • penalties, 22.11–22.16
    • personal applications for grants of representation, 22.10
    • tax fraud, 22.17
    • valuation, 22.8–22.9
    • generally, 2.6
    • occupation, 3.26
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
    • Antrobus (No 1) v CIR, 2.13–2.14
    • Arnander v HMRC, 2.19
    • big houses, 2.10
    • checklist, 2.14
    • early cases, 2.11
    • ‘elephant’ test, 2.15
    • family home, and, 2.20
    • generally, 2.7
    • Higginson v CIR, 2.12
    • historical background, 2.8
    • historical context, 2.9
    • HMRC V Hanson, 2.18
    • illness, and, 2.23
    • lifestyle farming, 2.13
    • McKenna Deceased v HMRC, 2.19
    • not in identical ownership with land, 2.22
    • Rosser v IRC, 2.17
    • shared ownership of land, 2.22
    • Starke v IRC, 2.16
    • substantial houses, 2.21
    • tests, 2.8–2.11
    • ancillary occupation, 2.5
    • generally, 2.4
    • generally, 1.6
    • instalment relief, 1.8
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • controlled companies, 4.9
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.39
    • joint ownership, 4.2
    • occupiers, 3.20
    • partnerships, 3.21; 4.3
    • proof, 3.22
    • share farming, 3.27
    • successions, 4.10
    • successive transfers, 4.11
    • test determinative of rate of relief, 3.4
    • trusts, 4.4–4.5
    • working farmer relief, 3.9
    • conditions, 3.3–3.4
    • ‘double discount cases’, 3.7
    • farm business tenancies, 3.15
    • farming trusts, and, 3.5–3.6
    • introduction, 3.2
    • land let on new tenancies, 3.15
    • ownership and occupation, 3.17–3.27
    • renewal of tenancy, 3.16
    • working farmers, and, 3.7–3.14
    • amount, 12.4
    • APR more generous than BPR, 12.6
    • BPR more generous than APR, 12.7
    • contract farming, 12.16
    • corporate ‘wrapper’, 12.11
    • diversification by farmers into non-agricultural enterprises, 12.20–12.21
    • double relief, 12.2
    • family limited partnerships, 12.12–12.15
    • farms, 12.8
    • grant of agricultural tenancy, 12.17–12.18
    • historical perspective, 12.1
    • ‘hobby farming’, 12.10
    • holiday lettings, 12.21
    • reason for turning hand to farming, 12.10–12.11
    • replacement assets, 12.5
    • security of tenure, 12.18
    • share farming, 12.16
    • sheltering proceeds of sale of business in agricultural property, 12.9
    • switching, 12.5
    • territoriality, 12.3
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.3
    • occupiers, 3.20
    • partnerships, 3.21
    • proof, 3.22
    • share farming, 3.27
    • test determinative of rate of relief, 3.4
    • working farmer relief, 3.9
    • agricultural land or pasture, 2.2
    • assisted farming, 2.24
    • conservation land, 2.28
    • farm cottages, 2.6
    • farmhouses, 2.7–2.23
    • farming companies, 2.29
    • horses, 2.25
    • intensive rearing of livestock or fish, 2.4–2.5
    • introduction, 2.1
    • milk quota, 2.27
    • set aside land, 2.28
    • short rotation coppicing, 2.26
    • territoriality, 2.30
    • wildlife habitats, 2.28
    • woodland, 2.3
    • 50%, 3.28
    • 100%, 3.2–3.27
    • clawback, 10.19–10.22
    • introduction, 4.6
    • occupation test, 4.7
    • ownership test, 4.8
    • share or securities, 4.12
    • switching, 12.5
    • buy and sell agreements, 14.11–14.12
    • deathbed planning, 14.28
    • deductibility of debts, 14.7–14.10
    • gifts with reservation, 14.3–14.6
    • ‘money box’, 14.18
    • relevant property trusts, 14.2, 14.21–14.27
    • retirement, 14.14–14.17
    • share options, 14.13
    • structures, 14.19–14.20
    • unfortunate gifts, 14.1
    • businesses, 13.6–13.13
    • farms, 13.3–13.5
    • General Anti-Abuse Rule, 13.2
    • introduction, 13.1
    • investment properties, 13.14
    • generally, 2.30
    • introduction, 1.5
    • overlap with BPR, 12.3
    • Alexander v IRC, 4.17
    • Arkwright v IRC, 4.21
    • Baird’s Executors v IRC, 4.15
    • general considerations, 4.14
    • Gray v IRC, 4.16
    • joint property, 4.21
    • lotting for sale, 4.18
    • natural units, 4.18
    • other aspects, 4.19
    • planning permission, 4.20
    • Price v HMRC, 4.22
    • tenancies, 4.15
    • attribution rules, 15.12
    • drafting points, 15.10–15.11
    • gifts of businesses, 15.16
    • nil rate band, 15.1–15.9
    • non-exempt beneficiaries, and, 15.15
    • s 39A, 15.13–15.14
    • ‘spouse’, 15.17
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
  • compliance
    • chargeable lifetime transfers, 22.1
    • DOTAS, 22.23
    • duty of personal representative, 22.2–22.7
    • forms and procedures, 22.18–22.22
    • penalties, 22.11–22.16
    • personal applications for grants of representation, 22.10
    • tax fraud, 22.17
    • valuation, 22.8–22.9
    • generally, 2.6
    • occupation, 3.26
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
    • Antrobus (No 1) v CIR, 2.13–2.14
    • Arnander v HMRC, 2.19
    • big houses, 2.10
    • checklist, 2.14
    • early cases, 2.11
    • ‘elephant’ test, 2.15
    • family home, and, 2.20
    • generally, 2.7
    • Higginson v CIR, 2.12
    • historical background, 2.8
    • historical context, 2.9
    • HMRC V Hanson, 2.18
    • illness, and, 2.23
    • lifestyle farming, 2.13
    • McKenna Deceased v HMRC, 2.19
    • not in identical ownership with land, 2.22
    • Rosser v IRC, 2.17
    • shared ownership of land, 2.22
    • Starke v IRC, 2.16
    • substantial houses, 2.21
    • tests, 2.8–2.11
    • ancillary occupation, 2.5
    • generally, 2.4
    • generally, 1.6
    • instalment relief, 1.8
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • controlled companies, 4.9
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.39
    • joint ownership, 4.2
    • occupiers, 3.20
    • partnerships, 3.21; 4.3
    • proof, 3.22
    • share farming, 3.27
    • successions, 4.10
    • successive transfers, 4.11
    • test determinative of rate of relief, 3.4
    • trusts, 4.4–4.5
    • working farmer relief, 3.9
    • conditions, 3.3–3.4
    • ‘double discount cases’, 3.7
    • farm business tenancies, 3.15
    • farming trusts, and, 3.5–3.6
    • introduction, 3.2
    • land let on new tenancies, 3.15
    • ownership and occupation, 3.17–3.27
    • renewal of tenancy, 3.16
    • working farmers, and, 3.7–3.14
    • amount, 12.4
    • APR more generous than BPR, 12.6
    • BPR more generous than APR, 12.7
    • contract farming, 12.16
    • corporate ‘wrapper’, 12.11
    • diversification by farmers into non-agricultural enterprises, 12.20–12.21
    • double relief, 12.2
    • family limited partnerships, 12.12–12.15
    • farms, 12.8
    • grant of agricultural tenancy, 12.17–12.18
    • historical perspective, 12.1
    • ‘hobby farming’, 12.10
    • holiday lettings, 12.21
    • reason for turning hand to farming, 12.10–12.11
    • replacement assets, 12.5
    • security of tenure, 12.18
    • share farming, 12.16
    • sheltering proceeds of sale of business in agricultural property, 12.9
    • switching, 12.5
    • territoriality, 12.3
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.3
    • occupiers, 3.20
    • partnerships, 3.21
    • proof, 3.22
    • share farming, 3.27
    • test determinative of rate of relief, 3.4
    • working farmer relief, 3.9
    • agricultural land or pasture, 2.2
    • assisted farming, 2.24
    • conservation land, 2.28
    • farm cottages, 2.6
    • farmhouses, 2.7–2.23
    • farming companies, 2.29
    • horses, 2.25
    • intensive rearing of livestock or fish, 2.4–2.5
    • introduction, 2.1
    • milk quota, 2.27
    • set aside land, 2.28
    • short rotation coppicing, 2.26
    • territoriality, 2.30
    • wildlife habitats, 2.28
    • woodland, 2.3
    • 50%, 3.28
    • 100%, 3.2–3.27
    • clawback, 10.19–10.22
    • introduction, 4.6
    • occupation test, 4.7
    • ownership test, 4.8
    • share or securities, 4.12
    • switching, 12.5
    • buy and sell agreements, 14.11–14.12
    • deathbed planning, 14.28
    • deductibility of debts, 14.7–14.10
    • gifts with reservation, 14.3–14.6
    • ‘money box’, 14.18
    • relevant property trusts, 14.2, 14.21–14.27
    • retirement, 14.14–14.17
    • share options, 14.13
    • structures, 14.19–14.20
    • unfortunate gifts, 14.1
    • businesses, 13.6–13.13
    • farms, 13.3–13.5
    • General Anti-Abuse Rule, 13.2
    • introduction, 13.1
    • investment properties, 13.14
    • generally, 2.30
    • introduction, 1.5
    • overlap with BPR, 12.3
    • Alexander v IRC, 4.17
    • Arkwright v IRC, 4.21
    • Baird’s Executors v IRC, 4.15
    • general considerations, 4.14
    • Gray v IRC, 4.16
    • joint property, 4.21
    • lotting for sale, 4.18
    • natural units, 4.18
    • other aspects, 4.19
    • planning permission, 4.20
    • Price v HMRC, 4.22
    • tenancies, 4.15
    • attribution rules, 15.12
    • drafting points, 15.10–15.11
    • gifts of businesses, 15.16
    • nil rate band, 15.1–15.9
    • non-exempt beneficiaries, and, 15.15
    • s 39A, 15.13–15.14
    • ‘spouse’, 15.17
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
  • computation, 1.7
    • generally, 2.6
    • occupation, 3.26
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
    • Antrobus (No 1) v CIR, 2.13–2.14
    • Arnander v HMRC, 2.19
    • big houses, 2.10
    • checklist, 2.14
    • early cases, 2.11
    • ‘elephant’ test, 2.15
    • family home, and, 2.20
    • generally, 2.7
    • Higginson v CIR, 2.12
    • historical background, 2.8
    • historical context, 2.9
    • HMRC V Hanson, 2.18
    • illness, and, 2.23
    • lifestyle farming, 2.13
    • McKenna Deceased v HMRC, 2.19
    • not in identical ownership with land, 2.22
    • Rosser v IRC, 2.17
    • shared ownership of land, 2.22
    • Starke v IRC, 2.16
    • substantial houses, 2.21
    • tests, 2.8–2.11
    • ancillary occupation, 2.5
    • generally, 2.4
    • generally, 1.6
    • instalment relief, 1.8
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • controlled companies, 4.9
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.39
    • joint ownership, 4.2
    • occupiers, 3.20
    • partnerships, 3.21; 4.3
    • proof, 3.22
    • share farming, 3.27
    • successions, 4.10
    • successive transfers, 4.11
    • test determinative of rate of relief, 3.4
    • trusts, 4.4–4.5
    • working farmer relief, 3.9
    • conditions, 3.3–3.4
    • ‘double discount cases’, 3.7
    • farm business tenancies, 3.15
    • farming trusts, and, 3.5–3.6
    • introduction, 3.2
    • land let on new tenancies, 3.15
    • ownership and occupation, 3.17–3.27
    • renewal of tenancy, 3.16
    • working farmers, and, 3.7–3.14
    • amount, 12.4
    • APR more generous than BPR, 12.6
    • BPR more generous than APR, 12.7
    • contract farming, 12.16
    • corporate ‘wrapper’, 12.11
    • diversification by farmers into non-agricultural enterprises, 12.20–12.21
    • double relief, 12.2
    • family limited partnerships, 12.12–12.15
    • farms, 12.8
    • grant of agricultural tenancy, 12.17–12.18
    • historical perspective, 12.1
    • ‘hobby farming’, 12.10
    • holiday lettings, 12.21
    • reason for turning hand to farming, 12.10–12.11
    • replacement assets, 12.5
    • security of tenure, 12.18
    • share farming, 12.16
    • sheltering proceeds of sale of business in agricultural property, 12.9
    • switching, 12.5
    • territoriality, 12.3
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.3
    • occupiers, 3.20
    • partnerships, 3.21
    • proof, 3.22
    • share farming, 3.27
    • test determinative of rate of relief, 3.4
    • working farmer relief, 3.9
    • agricultural land or pasture, 2.2
    • assisted farming, 2.24
    • conservation land, 2.28
    • farm cottages, 2.6
    • farmhouses, 2.7–2.23
    • farming companies, 2.29
    • horses, 2.25
    • intensive rearing of livestock or fish, 2.4–2.5
    • introduction, 2.1
    • milk quota, 2.27
    • set aside land, 2.28
    • short rotation coppicing, 2.26
    • territoriality, 2.30
    • wildlife habitats, 2.28
    • woodland, 2.3
    • 50%, 3.28
    • 100%, 3.2–3.27
    • clawback, 10.19–10.22
    • introduction, 4.6
    • occupation test, 4.7
    • ownership test, 4.8
    • share or securities, 4.12
    • switching, 12.5
    • buy and sell agreements, 14.11–14.12
    • deathbed planning, 14.28
    • deductibility of debts, 14.7–14.10
    • gifts with reservation, 14.3–14.6
    • ‘money box’, 14.18
    • relevant property trusts, 14.2, 14.21–14.27
    • retirement, 14.14–14.17
    • share options, 14.13
    • structures, 14.19–14.20
    • unfortunate gifts, 14.1
    • businesses, 13.6–13.13
    • farms, 13.3–13.5
    • General Anti-Abuse Rule, 13.2
    • introduction, 13.1
    • investment properties, 13.14
    • generally, 2.30
    • introduction, 1.5
    • overlap with BPR, 12.3
    • Alexander v IRC, 4.17
    • Arkwright v IRC, 4.21
    • Baird’s Executors v IRC, 4.15
    • general considerations, 4.14
    • Gray v IRC, 4.16
    • joint property, 4.21
    • lotting for sale, 4.18
    • natural units, 4.18
    • other aspects, 4.19
    • planning permission, 4.20
    • Price v HMRC, 4.22
    • tenancies, 4.15
    • attribution rules, 15.12
    • drafting points, 15.10–15.11
    • gifts of businesses, 15.16
    • nil rate band, 15.1–15.9
    • non-exempt beneficiaries, and, 15.15
    • s 39A, 15.13–15.14
    • ‘spouse’, 15.17
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
  • conservation land, 2.28
    • generally, 2.6
    • occupation, 3.26
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
    • Antrobus (No 1) v CIR, 2.13–2.14
    • Arnander v HMRC, 2.19
    • big houses, 2.10
    • checklist, 2.14
    • early cases, 2.11
    • ‘elephant’ test, 2.15
    • family home, and, 2.20
    • generally, 2.7
    • Higginson v CIR, 2.12
    • historical background, 2.8
    • historical context, 2.9
    • HMRC V Hanson, 2.18
    • illness, and, 2.23
    • lifestyle farming, 2.13
    • McKenna Deceased v HMRC, 2.19
    • not in identical ownership with land, 2.22
    • Rosser v IRC, 2.17
    • shared ownership of land, 2.22
    • Starke v IRC, 2.16
    • substantial houses, 2.21
    • tests, 2.8–2.11
    • ancillary occupation, 2.5
    • generally, 2.4
    • generally, 1.6
    • instalment relief, 1.8
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • controlled companies, 4.9
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.39
    • joint ownership, 4.2
    • occupiers, 3.20
    • partnerships, 3.21; 4.3
    • proof, 3.22
    • share farming, 3.27
    • successions, 4.10
    • successive transfers, 4.11
    • test determinative of rate of relief, 3.4
    • trusts, 4.4–4.5
    • working farmer relief, 3.9
    • conditions, 3.3–3.4
    • ‘double discount cases’, 3.7
    • farm business tenancies, 3.15
    • farming trusts, and, 3.5–3.6
    • introduction, 3.2
    • land let on new tenancies, 3.15
    • ownership and occupation, 3.17–3.27
    • renewal of tenancy, 3.16
    • working farmers, and, 3.7–3.14
    • amount, 12.4
    • APR more generous than BPR, 12.6
    • BPR more generous than APR, 12.7
    • contract farming, 12.16
    • corporate ‘wrapper’, 12.11
    • diversification by farmers into non-agricultural enterprises, 12.20–12.21
    • double relief, 12.2
    • family limited partnerships, 12.12–12.15
    • farms, 12.8
    • grant of agricultural tenancy, 12.17–12.18
    • historical perspective, 12.1
    • ‘hobby farming’, 12.10
    • holiday lettings, 12.21
    • reason for turning hand to farming, 12.10–12.11
    • replacement assets, 12.5
    • security of tenure, 12.18
    • share farming, 12.16
    • sheltering proceeds of sale of business in agricultural property, 12.9
    • switching, 12.5
    • territoriality, 12.3
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.3
    • occupiers, 3.20
    • partnerships, 3.21
    • proof, 3.22
    • share farming, 3.27
    • test determinative of rate of relief, 3.4
    • working farmer relief, 3.9
    • agricultural land or pasture, 2.2
    • assisted farming, 2.24
    • conservation land, 2.28
    • farm cottages, 2.6
    • farmhouses, 2.7–2.23
    • farming companies, 2.29
    • horses, 2.25
    • intensive rearing of livestock or fish, 2.4–2.5
    • introduction, 2.1
    • milk quota, 2.27
    • set aside land, 2.28
    • short rotation coppicing, 2.26
    • territoriality, 2.30
    • wildlife habitats, 2.28
    • woodland, 2.3
    • 50%, 3.28
    • 100%, 3.2–3.27
    • clawback, 10.19–10.22
    • introduction, 4.6
    • occupation test, 4.7
    • ownership test, 4.8
    • share or securities, 4.12
    • switching, 12.5
    • buy and sell agreements, 14.11–14.12
    • deathbed planning, 14.28
    • deductibility of debts, 14.7–14.10
    • gifts with reservation, 14.3–14.6
    • ‘money box’, 14.18
    • relevant property trusts, 14.2, 14.21–14.27
    • retirement, 14.14–14.17
    • share options, 14.13
    • structures, 14.19–14.20
    • unfortunate gifts, 14.1
    • businesses, 13.6–13.13
    • farms, 13.3–13.5
    • General Anti-Abuse Rule, 13.2
    • introduction, 13.1
    • investment properties, 13.14
    • generally, 2.30
    • introduction, 1.5
    • overlap with BPR, 12.3
    • Alexander v IRC, 4.17
    • Arkwright v IRC, 4.21
    • Baird’s Executors v IRC, 4.15
    • general considerations, 4.14
    • Gray v IRC, 4.16
    • joint property, 4.21
    • lotting for sale, 4.18
    • natural units, 4.18
    • other aspects, 4.19
    • planning permission, 4.20
    • Price v HMRC, 4.22
    • tenancies, 4.15
    • attribution rules, 15.12
    • drafting points, 15.10–15.11
    • gifts of businesses, 15.16
    • nil rate band, 15.1–15.9
    • non-exempt beneficiaries, and, 15.15
    • s 39A, 15.13–15.14
    • ‘spouse’, 15.17
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
  • contract farming, 12.16
    • generally, 2.6
    • occupation, 3.26
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
    • Antrobus (No 1) v CIR, 2.13–2.14
    • Arnander v HMRC, 2.19
    • big houses, 2.10
    • checklist, 2.14
    • early cases, 2.11
    • ‘elephant’ test, 2.15
    • family home, and, 2.20
    • generally, 2.7
    • Higginson v CIR, 2.12
    • historical background, 2.8
    • historical context, 2.9
    • HMRC V Hanson, 2.18
    • illness, and, 2.23
    • lifestyle farming, 2.13
    • McKenna Deceased v HMRC, 2.19
    • not in identical ownership with land, 2.22
    • Rosser v IRC, 2.17
    • shared ownership of land, 2.22
    • Starke v IRC, 2.16
    • substantial houses, 2.21
    • tests, 2.8–2.11
    • ancillary occupation, 2.5
    • generally, 2.4
    • generally, 1.6
    • instalment relief, 1.8
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • controlled companies, 4.9
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.39
    • joint ownership, 4.2
    • occupiers, 3.20
    • partnerships, 3.21; 4.3
    • proof, 3.22
    • share farming, 3.27
    • successions, 4.10
    • successive transfers, 4.11
    • test determinative of rate of relief, 3.4
    • trusts, 4.4–4.5
    • working farmer relief, 3.9
    • conditions, 3.3–3.4
    • ‘double discount cases’, 3.7
    • farm business tenancies, 3.15
    • farming trusts, and, 3.5–3.6
    • introduction, 3.2
    • land let on new tenancies, 3.15
    • ownership and occupation, 3.17–3.27
    • renewal of tenancy, 3.16
    • working farmers, and, 3.7–3.14
    • amount, 12.4
    • APR more generous than BPR, 12.6
    • BPR more generous than APR, 12.7
    • contract farming, 12.16
    • corporate ‘wrapper’, 12.11
    • diversification by farmers into non-agricultural enterprises, 12.20–12.21
    • double relief, 12.2
    • family limited partnerships, 12.12–12.15
    • farms, 12.8
    • grant of agricultural tenancy, 12.17–12.18
    • historical perspective, 12.1
    • ‘hobby farming’, 12.10
    • holiday lettings, 12.21
    • reason for turning hand to farming, 12.10–12.11
    • replacement assets, 12.5
    • security of tenure, 12.18
    • share farming, 12.16
    • sheltering proceeds of sale of business in agricultural property, 12.9
    • switching, 12.5
    • territoriality, 12.3
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.3
    • occupiers, 3.20
    • partnerships, 3.21
    • proof, 3.22
    • share farming, 3.27
    • test determinative of rate of relief, 3.4
    • working farmer relief, 3.9
    • agricultural land or pasture, 2.2
    • assisted farming, 2.24
    • conservation land, 2.28
    • farm cottages, 2.6
    • farmhouses, 2.7–2.23
    • farming companies, 2.29
    • horses, 2.25
    • intensive rearing of livestock or fish, 2.4–2.5
    • introduction, 2.1
    • milk quota, 2.27
    • set aside land, 2.28
    • short rotation coppicing, 2.26
    • territoriality, 2.30
    • wildlife habitats, 2.28
    • woodland, 2.3
    • 50%, 3.28
    • 100%, 3.2–3.27
    • clawback, 10.19–10.22
    • introduction, 4.6
    • occupation test, 4.7
    • ownership test, 4.8
    • share or securities, 4.12
    • switching, 12.5
    • buy and sell agreements, 14.11–14.12
    • deathbed planning, 14.28
    • deductibility of debts, 14.7–14.10
    • gifts with reservation, 14.3–14.6
    • ‘money box’, 14.18
    • relevant property trusts, 14.2, 14.21–14.27
    • retirement, 14.14–14.17
    • share options, 14.13
    • structures, 14.19–14.20
    • unfortunate gifts, 14.1
    • businesses, 13.6–13.13
    • farms, 13.3–13.5
    • General Anti-Abuse Rule, 13.2
    • introduction, 13.1
    • investment properties, 13.14
    • generally, 2.30
    • introduction, 1.5
    • overlap with BPR, 12.3
    • Alexander v IRC, 4.17
    • Arkwright v IRC, 4.21
    • Baird’s Executors v IRC, 4.15
    • general considerations, 4.14
    • Gray v IRC, 4.16
    • joint property, 4.21
    • lotting for sale, 4.18
    • natural units, 4.18
    • other aspects, 4.19
    • planning permission, 4.20
    • Price v HMRC, 4.22
    • tenancies, 4.15
    • attribution rules, 15.12
    • drafting points, 15.10–15.11
    • gifts of businesses, 15.16
    • nil rate band, 15.1–15.9
    • non-exempt beneficiaries, and, 15.15
    • s 39A, 15.13–15.14
    • ‘spouse’, 15.17
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
  • controlled companies, 4.9
    • generally, 2.6
    • occupation, 3.26
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
    • Antrobus (No 1) v CIR, 2.13–2.14
    • Arnander v HMRC, 2.19
    • big houses, 2.10
    • checklist, 2.14
    • early cases, 2.11
    • ‘elephant’ test, 2.15
    • family home, and, 2.20
    • generally, 2.7
    • Higginson v CIR, 2.12
    • historical background, 2.8
    • historical context, 2.9
    • HMRC V Hanson, 2.18
    • illness, and, 2.23
    • lifestyle farming, 2.13
    • McKenna Deceased v HMRC, 2.19
    • not in identical ownership with land, 2.22
    • Rosser v IRC, 2.17
    • shared ownership of land, 2.22
    • Starke v IRC, 2.16
    • substantial houses, 2.21
    • tests, 2.8–2.11
    • ancillary occupation, 2.5
    • generally, 2.4
    • generally, 1.6
    • instalment relief, 1.8
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • controlled companies, 4.9
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.39
    • joint ownership, 4.2
    • occupiers, 3.20
    • partnerships, 3.21; 4.3
    • proof, 3.22
    • share farming, 3.27
    • successions, 4.10
    • successive transfers, 4.11
    • test determinative of rate of relief, 3.4
    • trusts, 4.4–4.5
    • working farmer relief, 3.9
    • conditions, 3.3–3.4
    • ‘double discount cases’, 3.7
    • farm business tenancies, 3.15
    • farming trusts, and, 3.5–3.6
    • introduction, 3.2
    • land let on new tenancies, 3.15
    • ownership and occupation, 3.17–3.27
    • renewal of tenancy, 3.16
    • working farmers, and, 3.7–3.14
    • amount, 12.4
    • APR more generous than BPR, 12.6
    • BPR more generous than APR, 12.7
    • contract farming, 12.16
    • corporate ‘wrapper’, 12.11
    • diversification by farmers into non-agricultural enterprises, 12.20–12.21
    • double relief, 12.2
    • family limited partnerships, 12.12–12.15
    • farms, 12.8
    • grant of agricultural tenancy, 12.17–12.18
    • historical perspective, 12.1
    • ‘hobby farming’, 12.10
    • holiday lettings, 12.21
    • reason for turning hand to farming, 12.10–12.11
    • replacement assets, 12.5
    • security of tenure, 12.18
    • share farming, 12.16
    • sheltering proceeds of sale of business in agricultural property, 12.9
    • switching, 12.5
    • territoriality, 12.3
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.3
    • occupiers, 3.20
    • partnerships, 3.21
    • proof, 3.22
    • share farming, 3.27
    • test determinative of rate of relief, 3.4
    • working farmer relief, 3.9
    • agricultural land or pasture, 2.2
    • assisted farming, 2.24
    • conservation land, 2.28
    • farm cottages, 2.6
    • farmhouses, 2.7–2.23
    • farming companies, 2.29
    • horses, 2.25
    • intensive rearing of livestock or fish, 2.4–2.5
    • introduction, 2.1
    • milk quota, 2.27
    • set aside land, 2.28
    • short rotation coppicing, 2.26
    • territoriality, 2.30
    • wildlife habitats, 2.28
    • woodland, 2.3
    • 50%, 3.28
    • 100%, 3.2–3.27
    • clawback, 10.19–10.22
    • introduction, 4.6
    • occupation test, 4.7
    • ownership test, 4.8
    • share or securities, 4.12
    • switching, 12.5
    • buy and sell agreements, 14.11–14.12
    • deathbed planning, 14.28
    • deductibility of debts, 14.7–14.10
    • gifts with reservation, 14.3–14.6
    • ‘money box’, 14.18
    • relevant property trusts, 14.2, 14.21–14.27
    • retirement, 14.14–14.17
    • share options, 14.13
    • structures, 14.19–14.20
    • unfortunate gifts, 14.1
    • businesses, 13.6–13.13
    • farms, 13.3–13.5
    • General Anti-Abuse Rule, 13.2
    • introduction, 13.1
    • investment properties, 13.14
    • generally, 2.30
    • introduction, 1.5
    • overlap with BPR, 12.3
    • Alexander v IRC, 4.17
    • Arkwright v IRC, 4.21
    • Baird’s Executors v IRC, 4.15
    • general considerations, 4.14
    • Gray v IRC, 4.16
    • joint property, 4.21
    • lotting for sale, 4.18
    • natural units, 4.18
    • other aspects, 4.19
    • planning permission, 4.20
    • Price v HMRC, 4.22
    • tenancies, 4.15
    • attribution rules, 15.12
    • drafting points, 15.10–15.11
    • gifts of businesses, 15.16
    • nil rate band, 15.1–15.9
    • non-exempt beneficiaries, and, 15.15
    • s 39A, 15.13–15.14
    • ‘spouse’, 15.17
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
  • corporate ‘wrapper’, 12.11
    • generally, 2.6
    • occupation, 3.26
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
    • Antrobus (No 1) v CIR, 2.13–2.14
    • Arnander v HMRC, 2.19
    • big houses, 2.10
    • checklist, 2.14
    • early cases, 2.11
    • ‘elephant’ test, 2.15
    • family home, and, 2.20
    • generally, 2.7
    • Higginson v CIR, 2.12
    • historical background, 2.8
    • historical context, 2.9
    • HMRC V Hanson, 2.18
    • illness, and, 2.23
    • lifestyle farming, 2.13
    • McKenna Deceased v HMRC, 2.19
    • not in identical ownership with land, 2.22
    • Rosser v IRC, 2.17
    • shared ownership of land, 2.22
    • Starke v IRC, 2.16
    • substantial houses, 2.21
    • tests, 2.8–2.11
    • ancillary occupation, 2.5
    • generally, 2.4
    • generally, 1.6
    • instalment relief, 1.8
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • controlled companies, 4.9
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.39
    • joint ownership, 4.2
    • occupiers, 3.20
    • partnerships, 3.21; 4.3
    • proof, 3.22
    • share farming, 3.27
    • successions, 4.10
    • successive transfers, 4.11
    • test determinative of rate of relief, 3.4
    • trusts, 4.4–4.5
    • working farmer relief, 3.9
    • conditions, 3.3–3.4
    • ‘double discount cases’, 3.7
    • farm business tenancies, 3.15
    • farming trusts, and, 3.5–3.6
    • introduction, 3.2
    • land let on new tenancies, 3.15
    • ownership and occupation, 3.17–3.27
    • renewal of tenancy, 3.16
    • working farmers, and, 3.7–3.14
    • amount, 12.4
    • APR more generous than BPR, 12.6
    • BPR more generous than APR, 12.7
    • contract farming, 12.16
    • corporate ‘wrapper’, 12.11
    • diversification by farmers into non-agricultural enterprises, 12.20–12.21
    • double relief, 12.2
    • family limited partnerships, 12.12–12.15
    • farms, 12.8
    • grant of agricultural tenancy, 12.17–12.18
    • historical perspective, 12.1
    • ‘hobby farming’, 12.10
    • holiday lettings, 12.21
    • reason for turning hand to farming, 12.10–12.11
    • replacement assets, 12.5
    • security of tenure, 12.18
    • share farming, 12.16
    • sheltering proceeds of sale of business in agricultural property, 12.9
    • switching, 12.5
    • territoriality, 12.3
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.3
    • occupiers, 3.20
    • partnerships, 3.21
    • proof, 3.22
    • share farming, 3.27
    • test determinative of rate of relief, 3.4
    • working farmer relief, 3.9
    • agricultural land or pasture, 2.2
    • assisted farming, 2.24
    • conservation land, 2.28
    • farm cottages, 2.6
    • farmhouses, 2.7–2.23
    • farming companies, 2.29
    • horses, 2.25
    • intensive rearing of livestock or fish, 2.4–2.5
    • introduction, 2.1
    • milk quota, 2.27
    • set aside land, 2.28
    • short rotation coppicing, 2.26
    • territoriality, 2.30
    • wildlife habitats, 2.28
    • woodland, 2.3
    • 50%, 3.28
    • 100%, 3.2–3.27
    • clawback, 10.19–10.22
    • introduction, 4.6
    • occupation test, 4.7
    • ownership test, 4.8
    • share or securities, 4.12
    • switching, 12.5
    • buy and sell agreements, 14.11–14.12
    • deathbed planning, 14.28
    • deductibility of debts, 14.7–14.10
    • gifts with reservation, 14.3–14.6
    • ‘money box’, 14.18
    • relevant property trusts, 14.2, 14.21–14.27
    • retirement, 14.14–14.17
    • share options, 14.13
    • structures, 14.19–14.20
    • unfortunate gifts, 14.1
    • businesses, 13.6–13.13
    • farms, 13.3–13.5
    • General Anti-Abuse Rule, 13.2
    • introduction, 13.1
    • investment properties, 13.14
    • generally, 2.30
    • introduction, 1.5
    • overlap with BPR, 12.3
    • Alexander v IRC, 4.17
    • Arkwright v IRC, 4.21
    • Baird’s Executors v IRC, 4.15
    • general considerations, 4.14
    • Gray v IRC, 4.16
    • joint property, 4.21
    • lotting for sale, 4.18
    • natural units, 4.18
    • other aspects, 4.19
    • planning permission, 4.20
    • Price v HMRC, 4.22
    • tenancies, 4.15
    • attribution rules, 15.12
    • drafting points, 15.10–15.11
    • gifts of businesses, 15.16
    • nil rate band, 15.1–15.9
    • non-exempt beneficiaries, and, 15.15
    • s 39A, 15.13–15.14
    • ‘spouse’, 15.17
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
  • distinction from BPR, 1.9
    • generally, 2.6
    • occupation, 3.26
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
    • Antrobus (No 1) v CIR, 2.13–2.14
    • Arnander v HMRC, 2.19
    • big houses, 2.10
    • checklist, 2.14
    • early cases, 2.11
    • ‘elephant’ test, 2.15
    • family home, and, 2.20
    • generally, 2.7
    • Higginson v CIR, 2.12
    • historical background, 2.8
    • historical context, 2.9
    • HMRC V Hanson, 2.18
    • illness, and, 2.23
    • lifestyle farming, 2.13
    • McKenna Deceased v HMRC, 2.19
    • not in identical ownership with land, 2.22
    • Rosser v IRC, 2.17
    • shared ownership of land, 2.22
    • Starke v IRC, 2.16
    • substantial houses, 2.21
    • tests, 2.8–2.11
    • ancillary occupation, 2.5
    • generally, 2.4
    • generally, 1.6
    • instalment relief, 1.8
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • controlled companies, 4.9
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.39
    • joint ownership, 4.2
    • occupiers, 3.20
    • partnerships, 3.21; 4.3
    • proof, 3.22
    • share farming, 3.27
    • successions, 4.10
    • successive transfers, 4.11
    • test determinative of rate of relief, 3.4
    • trusts, 4.4–4.5
    • working farmer relief, 3.9
    • conditions, 3.3–3.4
    • ‘double discount cases’, 3.7
    • farm business tenancies, 3.15
    • farming trusts, and, 3.5–3.6
    • introduction, 3.2
    • land let on new tenancies, 3.15
    • ownership and occupation, 3.17–3.27
    • renewal of tenancy, 3.16
    • working farmers, and, 3.7–3.14
    • amount, 12.4
    • APR more generous than BPR, 12.6
    • BPR more generous than APR, 12.7
    • contract farming, 12.16
    • corporate ‘wrapper’, 12.11
    • diversification by farmers into non-agricultural enterprises, 12.20–12.21
    • double relief, 12.2
    • family limited partnerships, 12.12–12.15
    • farms, 12.8
    • grant of agricultural tenancy, 12.17–12.18
    • historical perspective, 12.1
    • ‘hobby farming’, 12.10
    • holiday lettings, 12.21
    • reason for turning hand to farming, 12.10–12.11
    • replacement assets, 12.5
    • security of tenure, 12.18
    • share farming, 12.16
    • sheltering proceeds of sale of business in agricultural property, 12.9
    • switching, 12.5
    • territoriality, 12.3
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.3
    • occupiers, 3.20
    • partnerships, 3.21
    • proof, 3.22
    • share farming, 3.27
    • test determinative of rate of relief, 3.4
    • working farmer relief, 3.9
    • agricultural land or pasture, 2.2
    • assisted farming, 2.24
    • conservation land, 2.28
    • farm cottages, 2.6
    • farmhouses, 2.7–2.23
    • farming companies, 2.29
    • horses, 2.25
    • intensive rearing of livestock or fish, 2.4–2.5
    • introduction, 2.1
    • milk quota, 2.27
    • set aside land, 2.28
    • short rotation coppicing, 2.26
    • territoriality, 2.30
    • wildlife habitats, 2.28
    • woodland, 2.3
    • 50%, 3.28
    • 100%, 3.2–3.27
    • clawback, 10.19–10.22
    • introduction, 4.6
    • occupation test, 4.7
    • ownership test, 4.8
    • share or securities, 4.12
    • switching, 12.5
    • buy and sell agreements, 14.11–14.12
    • deathbed planning, 14.28
    • deductibility of debts, 14.7–14.10
    • gifts with reservation, 14.3–14.6
    • ‘money box’, 14.18
    • relevant property trusts, 14.2, 14.21–14.27
    • retirement, 14.14–14.17
    • share options, 14.13
    • structures, 14.19–14.20
    • unfortunate gifts, 14.1
    • businesses, 13.6–13.13
    • farms, 13.3–13.5
    • General Anti-Abuse Rule, 13.2
    • introduction, 13.1
    • investment properties, 13.14
    • generally, 2.30
    • introduction, 1.5
    • overlap with BPR, 12.3
    • Alexander v IRC, 4.17
    • Arkwright v IRC, 4.21
    • Baird’s Executors v IRC, 4.15
    • general considerations, 4.14
    • Gray v IRC, 4.16
    • joint property, 4.21
    • lotting for sale, 4.18
    • natural units, 4.18
    • other aspects, 4.19
    • planning permission, 4.20
    • Price v HMRC, 4.22
    • tenancies, 4.15
    • attribution rules, 15.12
    • drafting points, 15.10–15.11
    • gifts of businesses, 15.16
    • nil rate band, 15.1–15.9
    • non-exempt beneficiaries, and, 15.15
    • s 39A, 15.13–15.14
    • ‘spouse’, 15.17
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
  • diversification into non-agricultural enterprises, 12.20–12.21
    • generally, 2.6
    • occupation, 3.26
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
    • Antrobus (No 1) v CIR, 2.13–2.14
    • Arnander v HMRC, 2.19
    • big houses, 2.10
    • checklist, 2.14
    • early cases, 2.11
    • ‘elephant’ test, 2.15
    • family home, and, 2.20
    • generally, 2.7
    • Higginson v CIR, 2.12
    • historical background, 2.8
    • historical context, 2.9
    • HMRC V Hanson, 2.18
    • illness, and, 2.23
    • lifestyle farming, 2.13
    • McKenna Deceased v HMRC, 2.19
    • not in identical ownership with land, 2.22
    • Rosser v IRC, 2.17
    • shared ownership of land, 2.22
    • Starke v IRC, 2.16
    • substantial houses, 2.21
    • tests, 2.8–2.11
    • ancillary occupation, 2.5
    • generally, 2.4
    • generally, 1.6
    • instalment relief, 1.8
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • controlled companies, 4.9
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.39
    • joint ownership, 4.2
    • occupiers, 3.20
    • partnerships, 3.21; 4.3
    • proof, 3.22
    • share farming, 3.27
    • successions, 4.10
    • successive transfers, 4.11
    • test determinative of rate of relief, 3.4
    • trusts, 4.4–4.5
    • working farmer relief, 3.9
    • conditions, 3.3–3.4
    • ‘double discount cases’, 3.7
    • farm business tenancies, 3.15
    • farming trusts, and, 3.5–3.6
    • introduction, 3.2
    • land let on new tenancies, 3.15
    • ownership and occupation, 3.17–3.27
    • renewal of tenancy, 3.16
    • working farmers, and, 3.7–3.14
    • amount, 12.4
    • APR more generous than BPR, 12.6
    • BPR more generous than APR, 12.7
    • contract farming, 12.16
    • corporate ‘wrapper’, 12.11
    • diversification by farmers into non-agricultural enterprises, 12.20–12.21
    • double relief, 12.2
    • family limited partnerships, 12.12–12.15
    • farms, 12.8
    • grant of agricultural tenancy, 12.17–12.18
    • historical perspective, 12.1
    • ‘hobby farming’, 12.10
    • holiday lettings, 12.21
    • reason for turning hand to farming, 12.10–12.11
    • replacement assets, 12.5
    • security of tenure, 12.18
    • share farming, 12.16
    • sheltering proceeds of sale of business in agricultural property, 12.9
    • switching, 12.5
    • territoriality, 12.3
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.3
    • occupiers, 3.20
    • partnerships, 3.21
    • proof, 3.22
    • share farming, 3.27
    • test determinative of rate of relief, 3.4
    • working farmer relief, 3.9
    • agricultural land or pasture, 2.2
    • assisted farming, 2.24
    • conservation land, 2.28
    • farm cottages, 2.6
    • farmhouses, 2.7–2.23
    • farming companies, 2.29
    • horses, 2.25
    • intensive rearing of livestock or fish, 2.4–2.5
    • introduction, 2.1
    • milk quota, 2.27
    • set aside land, 2.28
    • short rotation coppicing, 2.26
    • territoriality, 2.30
    • wildlife habitats, 2.28
    • woodland, 2.3
    • 50%, 3.28
    • 100%, 3.2–3.27
    • clawback, 10.19–10.22
    • introduction, 4.6
    • occupation test, 4.7
    • ownership test, 4.8
    • share or securities, 4.12
    • switching, 12.5
    • buy and sell agreements, 14.11–14.12
    • deathbed planning, 14.28
    • deductibility of debts, 14.7–14.10
    • gifts with reservation, 14.3–14.6
    • ‘money box’, 14.18
    • relevant property trusts, 14.2, 14.21–14.27
    • retirement, 14.14–14.17
    • share options, 14.13
    • structures, 14.19–14.20
    • unfortunate gifts, 14.1
    • businesses, 13.6–13.13
    • farms, 13.3–13.5
    • General Anti-Abuse Rule, 13.2
    • introduction, 13.1
    • investment properties, 13.14
    • generally, 2.30
    • introduction, 1.5
    • overlap with BPR, 12.3
    • Alexander v IRC, 4.17
    • Arkwright v IRC, 4.21
    • Baird’s Executors v IRC, 4.15
    • general considerations, 4.14
    • Gray v IRC, 4.16
    • joint property, 4.21
    • lotting for sale, 4.18
    • natural units, 4.18
    • other aspects, 4.19
    • planning permission, 4.20
    • Price v HMRC, 4.22
    • tenancies, 4.15
    • attribution rules, 15.12
    • drafting points, 15.10–15.11
    • gifts of businesses, 15.16
    • nil rate band, 15.1–15.9
    • non-exempt beneficiaries, and, 15.15
    • s 39A, 15.13–15.14
    • ‘spouse’, 15.17
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
  • DOTAS, 22.23
    • generally, 2.6
    • occupation, 3.26
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
    • Antrobus (No 1) v CIR, 2.13–2.14
    • Arnander v HMRC, 2.19
    • big houses, 2.10
    • checklist, 2.14
    • early cases, 2.11
    • ‘elephant’ test, 2.15
    • family home, and, 2.20
    • generally, 2.7
    • Higginson v CIR, 2.12
    • historical background, 2.8
    • historical context, 2.9
    • HMRC V Hanson, 2.18
    • illness, and, 2.23
    • lifestyle farming, 2.13
    • McKenna Deceased v HMRC, 2.19
    • not in identical ownership with land, 2.22
    • Rosser v IRC, 2.17
    • shared ownership of land, 2.22
    • Starke v IRC, 2.16
    • substantial houses, 2.21
    • tests, 2.8–2.11
    • ancillary occupation, 2.5
    • generally, 2.4
    • generally, 1.6
    • instalment relief, 1.8
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • controlled companies, 4.9
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.39
    • joint ownership, 4.2
    • occupiers, 3.20
    • partnerships, 3.21; 4.3
    • proof, 3.22
    • share farming, 3.27
    • successions, 4.10
    • successive transfers, 4.11
    • test determinative of rate of relief, 3.4
    • trusts, 4.4–4.5
    • working farmer relief, 3.9
    • conditions, 3.3–3.4
    • ‘double discount cases’, 3.7
    • farm business tenancies, 3.15
    • farming trusts, and, 3.5–3.6
    • introduction, 3.2
    • land let on new tenancies, 3.15
    • ownership and occupation, 3.17–3.27
    • renewal of tenancy, 3.16
    • working farmers, and, 3.7–3.14
    • amount, 12.4
    • APR more generous than BPR, 12.6
    • BPR more generous than APR, 12.7
    • contract farming, 12.16
    • corporate ‘wrapper’, 12.11
    • diversification by farmers into non-agricultural enterprises, 12.20–12.21
    • double relief, 12.2
    • family limited partnerships, 12.12–12.15
    • farms, 12.8
    • grant of agricultural tenancy, 12.17–12.18
    • historical perspective, 12.1
    • ‘hobby farming’, 12.10
    • holiday lettings, 12.21
    • reason for turning hand to farming, 12.10–12.11
    • replacement assets, 12.5
    • security of tenure, 12.18
    • share farming, 12.16
    • sheltering proceeds of sale of business in agricultural property, 12.9
    • switching, 12.5
    • territoriality, 12.3
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.3
    • occupiers, 3.20
    • partnerships, 3.21
    • proof, 3.22
    • share farming, 3.27
    • test determinative of rate of relief, 3.4
    • working farmer relief, 3.9
    • agricultural land or pasture, 2.2
    • assisted farming, 2.24
    • conservation land, 2.28
    • farm cottages, 2.6
    • farmhouses, 2.7–2.23
    • farming companies, 2.29
    • horses, 2.25
    • intensive rearing of livestock or fish, 2.4–2.5
    • introduction, 2.1
    • milk quota, 2.27
    • set aside land, 2.28
    • short rotation coppicing, 2.26
    • territoriality, 2.30
    • wildlife habitats, 2.28
    • woodland, 2.3
    • 50%, 3.28
    • 100%, 3.2–3.27
    • clawback, 10.19–10.22
    • introduction, 4.6
    • occupation test, 4.7
    • ownership test, 4.8
    • share or securities, 4.12
    • switching, 12.5
    • buy and sell agreements, 14.11–14.12
    • deathbed planning, 14.28
    • deductibility of debts, 14.7–14.10
    • gifts with reservation, 14.3–14.6
    • ‘money box’, 14.18
    • relevant property trusts, 14.2, 14.21–14.27
    • retirement, 14.14–14.17
    • share options, 14.13
    • structures, 14.19–14.20
    • unfortunate gifts, 14.1
    • businesses, 13.6–13.13
    • farms, 13.3–13.5
    • General Anti-Abuse Rule, 13.2
    • introduction, 13.1
    • investment properties, 13.14
    • generally, 2.30
    • introduction, 1.5
    • overlap with BPR, 12.3
    • Alexander v IRC, 4.17
    • Arkwright v IRC, 4.21
    • Baird’s Executors v IRC, 4.15
    • general considerations, 4.14
    • Gray v IRC, 4.16
    • joint property, 4.21
    • lotting for sale, 4.18
    • natural units, 4.18
    • other aspects, 4.19
    • planning permission, 4.20
    • Price v HMRC, 4.22
    • tenancies, 4.15
    • attribution rules, 15.12
    • drafting points, 15.10–15.11
    • gifts of businesses, 15.16
    • nil rate band, 15.1–15.9
    • non-exempt beneficiaries, and, 15.15
    • s 39A, 15.13–15.14
    • ‘spouse’, 15.17
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
  • ‘double discount cases’, 3.7
    • generally, 2.6
    • occupation, 3.26
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
    • Antrobus (No 1) v CIR, 2.13–2.14
    • Arnander v HMRC, 2.19
    • big houses, 2.10
    • checklist, 2.14
    • early cases, 2.11
    • ‘elephant’ test, 2.15
    • family home, and, 2.20
    • generally, 2.7
    • Higginson v CIR, 2.12
    • historical background, 2.8
    • historical context, 2.9
    • HMRC V Hanson, 2.18
    • illness, and, 2.23
    • lifestyle farming, 2.13
    • McKenna Deceased v HMRC, 2.19
    • not in identical ownership with land, 2.22
    • Rosser v IRC, 2.17
    • shared ownership of land, 2.22
    • Starke v IRC, 2.16
    • substantial houses, 2.21
    • tests, 2.8–2.11
    • ancillary occupation, 2.5
    • generally, 2.4
    • generally, 1.6
    • instalment relief, 1.8
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • controlled companies, 4.9
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.39
    • joint ownership, 4.2
    • occupiers, 3.20
    • partnerships, 3.21; 4.3
    • proof, 3.22
    • share farming, 3.27
    • successions, 4.10
    • successive transfers, 4.11
    • test determinative of rate of relief, 3.4
    • trusts, 4.4–4.5
    • working farmer relief, 3.9
    • conditions, 3.3–3.4
    • ‘double discount cases’, 3.7
    • farm business tenancies, 3.15
    • farming trusts, and, 3.5–3.6
    • introduction, 3.2
    • land let on new tenancies, 3.15
    • ownership and occupation, 3.17–3.27
    • renewal of tenancy, 3.16
    • working farmers, and, 3.7–3.14
    • amount, 12.4
    • APR more generous than BPR, 12.6
    • BPR more generous than APR, 12.7
    • contract farming, 12.16
    • corporate ‘wrapper’, 12.11
    • diversification by farmers into non-agricultural enterprises, 12.20–12.21
    • double relief, 12.2
    • family limited partnerships, 12.12–12.15
    • farms, 12.8
    • grant of agricultural tenancy, 12.17–12.18
    • historical perspective, 12.1
    • ‘hobby farming’, 12.10
    • holiday lettings, 12.21
    • reason for turning hand to farming, 12.10–12.11
    • replacement assets, 12.5
    • security of tenure, 12.18
    • share farming, 12.16
    • sheltering proceeds of sale of business in agricultural property, 12.9
    • switching, 12.5
    • territoriality, 12.3
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.3
    • occupiers, 3.20
    • partnerships, 3.21
    • proof, 3.22
    • share farming, 3.27
    • test determinative of rate of relief, 3.4
    • working farmer relief, 3.9
    • agricultural land or pasture, 2.2
    • assisted farming, 2.24
    • conservation land, 2.28
    • farm cottages, 2.6
    • farmhouses, 2.7–2.23
    • farming companies, 2.29
    • horses, 2.25
    • intensive rearing of livestock or fish, 2.4–2.5
    • introduction, 2.1
    • milk quota, 2.27
    • set aside land, 2.28
    • short rotation coppicing, 2.26
    • territoriality, 2.30
    • wildlife habitats, 2.28
    • woodland, 2.3
    • 50%, 3.28
    • 100%, 3.2–3.27
    • clawback, 10.19–10.22
    • introduction, 4.6
    • occupation test, 4.7
    • ownership test, 4.8
    • share or securities, 4.12
    • switching, 12.5
    • buy and sell agreements, 14.11–14.12
    • deathbed planning, 14.28
    • deductibility of debts, 14.7–14.10
    • gifts with reservation, 14.3–14.6
    • ‘money box’, 14.18
    • relevant property trusts, 14.2, 14.21–14.27
    • retirement, 14.14–14.17
    • share options, 14.13
    • structures, 14.19–14.20
    • unfortunate gifts, 14.1
    • businesses, 13.6–13.13
    • farms, 13.3–13.5
    • General Anti-Abuse Rule, 13.2
    • introduction, 13.1
    • investment properties, 13.14
    • generally, 2.30
    • introduction, 1.5
    • overlap with BPR, 12.3
    • Alexander v IRC, 4.17
    • Arkwright v IRC, 4.21
    • Baird’s Executors v IRC, 4.15
    • general considerations, 4.14
    • Gray v IRC, 4.16
    • joint property, 4.21
    • lotting for sale, 4.18
    • natural units, 4.18
    • other aspects, 4.19
    • planning permission, 4.20
    • Price v HMRC, 4.22
    • tenancies, 4.15
    • attribution rules, 15.12
    • drafting points, 15.10–15.11
    • gifts of businesses, 15.16
    • nil rate band, 15.1–15.9
    • non-exempt beneficiaries, and, 15.15
    • s 39A, 15.13–15.14
    • ‘spouse’, 15.17
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
  • double relief, 12.2
    • generally, 2.6
    • occupation, 3.26
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
    • Antrobus (No 1) v CIR, 2.13–2.14
    • Arnander v HMRC, 2.19
    • big houses, 2.10
    • checklist, 2.14
    • early cases, 2.11
    • ‘elephant’ test, 2.15
    • family home, and, 2.20
    • generally, 2.7
    • Higginson v CIR, 2.12
    • historical background, 2.8
    • historical context, 2.9
    • HMRC V Hanson, 2.18
    • illness, and, 2.23
    • lifestyle farming, 2.13
    • McKenna Deceased v HMRC, 2.19
    • not in identical ownership with land, 2.22
    • Rosser v IRC, 2.17
    • shared ownership of land, 2.22
    • Starke v IRC, 2.16
    • substantial houses, 2.21
    • tests, 2.8–2.11
    • ancillary occupation, 2.5
    • generally, 2.4
    • generally, 1.6
    • instalment relief, 1.8
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • controlled companies, 4.9
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.39
    • joint ownership, 4.2
    • occupiers, 3.20
    • partnerships, 3.21; 4.3
    • proof, 3.22
    • share farming, 3.27
    • successions, 4.10
    • successive transfers, 4.11
    • test determinative of rate of relief, 3.4
    • trusts, 4.4–4.5
    • working farmer relief, 3.9
    • conditions, 3.3–3.4
    • ‘double discount cases’, 3.7
    • farm business tenancies, 3.15
    • farming trusts, and, 3.5–3.6
    • introduction, 3.2
    • land let on new tenancies, 3.15
    • ownership and occupation, 3.17–3.27
    • renewal of tenancy, 3.16
    • working farmers, and, 3.7–3.14
    • amount, 12.4
    • APR more generous than BPR, 12.6
    • BPR more generous than APR, 12.7
    • contract farming, 12.16
    • corporate ‘wrapper’, 12.11
    • diversification by farmers into non-agricultural enterprises, 12.20–12.21
    • double relief, 12.2
    • family limited partnerships, 12.12–12.15
    • farms, 12.8
    • grant of agricultural tenancy, 12.17–12.18
    • historical perspective, 12.1
    • ‘hobby farming’, 12.10
    • holiday lettings, 12.21
    • reason for turning hand to farming, 12.10–12.11
    • replacement assets, 12.5
    • security of tenure, 12.18
    • share farming, 12.16
    • sheltering proceeds of sale of business in agricultural property, 12.9
    • switching, 12.5
    • territoriality, 12.3
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.3
    • occupiers, 3.20
    • partnerships, 3.21
    • proof, 3.22
    • share farming, 3.27
    • test determinative of rate of relief, 3.4
    • working farmer relief, 3.9
    • agricultural land or pasture, 2.2
    • assisted farming, 2.24
    • conservation land, 2.28
    • farm cottages, 2.6
    • farmhouses, 2.7–2.23
    • farming companies, 2.29
    • horses, 2.25
    • intensive rearing of livestock or fish, 2.4–2.5
    • introduction, 2.1
    • milk quota, 2.27
    • set aside land, 2.28
    • short rotation coppicing, 2.26
    • territoriality, 2.30
    • wildlife habitats, 2.28
    • woodland, 2.3
    • 50%, 3.28
    • 100%, 3.2–3.27
    • clawback, 10.19–10.22
    • introduction, 4.6
    • occupation test, 4.7
    • ownership test, 4.8
    • share or securities, 4.12
    • switching, 12.5
    • buy and sell agreements, 14.11–14.12
    • deathbed planning, 14.28
    • deductibility of debts, 14.7–14.10
    • gifts with reservation, 14.3–14.6
    • ‘money box’, 14.18
    • relevant property trusts, 14.2, 14.21–14.27
    • retirement, 14.14–14.17
    • share options, 14.13
    • structures, 14.19–14.20
    • unfortunate gifts, 14.1
    • businesses, 13.6–13.13
    • farms, 13.3–13.5
    • General Anti-Abuse Rule, 13.2
    • introduction, 13.1
    • investment properties, 13.14
    • generally, 2.30
    • introduction, 1.5
    • overlap with BPR, 12.3
    • Alexander v IRC, 4.17
    • Arkwright v IRC, 4.21
    • Baird’s Executors v IRC, 4.15
    • general considerations, 4.14
    • Gray v IRC, 4.16
    • joint property, 4.21
    • lotting for sale, 4.18
    • natural units, 4.18
    • other aspects, 4.19
    • planning permission, 4.20
    • Price v HMRC, 4.22
    • tenancies, 4.15
    • attribution rules, 15.12
    • drafting points, 15.10–15.11
    • gifts of businesses, 15.16
    • nil rate band, 15.1–15.9
    • non-exempt beneficiaries, and, 15.15
    • s 39A, 15.13–15.14
    • ‘spouse’, 15.17
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
  • excluded property trusts, and, 16.2
    • generally, 2.6
    • occupation, 3.26
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
    • Antrobus (No 1) v CIR, 2.13–2.14
    • Arnander v HMRC, 2.19
    • big houses, 2.10
    • checklist, 2.14
    • early cases, 2.11
    • ‘elephant’ test, 2.15
    • family home, and, 2.20
    • generally, 2.7
    • Higginson v CIR, 2.12
    • historical background, 2.8
    • historical context, 2.9
    • HMRC V Hanson, 2.18
    • illness, and, 2.23
    • lifestyle farming, 2.13
    • McKenna Deceased v HMRC, 2.19
    • not in identical ownership with land, 2.22
    • Rosser v IRC, 2.17
    • shared ownership of land, 2.22
    • Starke v IRC, 2.16
    • substantial houses, 2.21
    • tests, 2.8–2.11
    • ancillary occupation, 2.5
    • generally, 2.4
    • generally, 1.6
    • instalment relief, 1.8
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • controlled companies, 4.9
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.39
    • joint ownership, 4.2
    • occupiers, 3.20
    • partnerships, 3.21; 4.3
    • proof, 3.22
    • share farming, 3.27
    • successions, 4.10
    • successive transfers, 4.11
    • test determinative of rate of relief, 3.4
    • trusts, 4.4–4.5
    • working farmer relief, 3.9
    • conditions, 3.3–3.4
    • ‘double discount cases’, 3.7
    • farm business tenancies, 3.15
    • farming trusts, and, 3.5–3.6
    • introduction, 3.2
    • land let on new tenancies, 3.15
    • ownership and occupation, 3.17–3.27
    • renewal of tenancy, 3.16
    • working farmers, and, 3.7–3.14
    • amount, 12.4
    • APR more generous than BPR, 12.6
    • BPR more generous than APR, 12.7
    • contract farming, 12.16
    • corporate ‘wrapper’, 12.11
    • diversification by farmers into non-agricultural enterprises, 12.20–12.21
    • double relief, 12.2
    • family limited partnerships, 12.12–12.15
    • farms, 12.8
    • grant of agricultural tenancy, 12.17–12.18
    • historical perspective, 12.1
    • ‘hobby farming’, 12.10
    • holiday lettings, 12.21
    • reason for turning hand to farming, 12.10–12.11
    • replacement assets, 12.5
    • security of tenure, 12.18
    • share farming, 12.16
    • sheltering proceeds of sale of business in agricultural property, 12.9
    • switching, 12.5
    • territoriality, 12.3
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.3
    • occupiers, 3.20
    • partnerships, 3.21
    • proof, 3.22
    • share farming, 3.27
    • test determinative of rate of relief, 3.4
    • working farmer relief, 3.9
    • agricultural land or pasture, 2.2
    • assisted farming, 2.24
    • conservation land, 2.28
    • farm cottages, 2.6
    • farmhouses, 2.7–2.23
    • farming companies, 2.29
    • horses, 2.25
    • intensive rearing of livestock or fish, 2.4–2.5
    • introduction, 2.1
    • milk quota, 2.27
    • set aside land, 2.28
    • short rotation coppicing, 2.26
    • territoriality, 2.30
    • wildlife habitats, 2.28
    • woodland, 2.3
    • 50%, 3.28
    • 100%, 3.2–3.27
    • clawback, 10.19–10.22
    • introduction, 4.6
    • occupation test, 4.7
    • ownership test, 4.8
    • share or securities, 4.12
    • switching, 12.5
    • buy and sell agreements, 14.11–14.12
    • deathbed planning, 14.28
    • deductibility of debts, 14.7–14.10
    • gifts with reservation, 14.3–14.6
    • ‘money box’, 14.18
    • relevant property trusts, 14.2, 14.21–14.27
    • retirement, 14.14–14.17
    • share options, 14.13
    • structures, 14.19–14.20
    • unfortunate gifts, 14.1
    • businesses, 13.6–13.13
    • farms, 13.3–13.5
    • General Anti-Abuse Rule, 13.2
    • introduction, 13.1
    • investment properties, 13.14
    • generally, 2.30
    • introduction, 1.5
    • overlap with BPR, 12.3
    • Alexander v IRC, 4.17
    • Arkwright v IRC, 4.21
    • Baird’s Executors v IRC, 4.15
    • general considerations, 4.14
    • Gray v IRC, 4.16
    • joint property, 4.21
    • lotting for sale, 4.18
    • natural units, 4.18
    • other aspects, 4.19
    • planning permission, 4.20
    • Price v HMRC, 4.22
    • tenancies, 4.15
    • attribution rules, 15.12
    • drafting points, 15.10–15.11
    • gifts of businesses, 15.16
    • nil rate band, 15.1–15.9
    • non-exempt beneficiaries, and, 15.15
    • s 39A, 15.13–15.14
    • ‘spouse’, 15.17
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
  • extra statutory concession, Appendix 2
    • generally, 2.6
    • occupation, 3.26
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
    • Antrobus (No 1) v CIR, 2.13–2.14
    • Arnander v HMRC, 2.19
    • big houses, 2.10
    • checklist, 2.14
    • early cases, 2.11
    • ‘elephant’ test, 2.15
    • family home, and, 2.20
    • generally, 2.7
    • Higginson v CIR, 2.12
    • historical background, 2.8
    • historical context, 2.9
    • HMRC V Hanson, 2.18
    • illness, and, 2.23
    • lifestyle farming, 2.13
    • McKenna Deceased v HMRC, 2.19
    • not in identical ownership with land, 2.22
    • Rosser v IRC, 2.17
    • shared ownership of land, 2.22
    • Starke v IRC, 2.16
    • substantial houses, 2.21
    • tests, 2.8–2.11
    • ancillary occupation, 2.5
    • generally, 2.4
    • generally, 1.6
    • instalment relief, 1.8
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • controlled companies, 4.9
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.39
    • joint ownership, 4.2
    • occupiers, 3.20
    • partnerships, 3.21; 4.3
    • proof, 3.22
    • share farming, 3.27
    • successions, 4.10
    • successive transfers, 4.11
    • test determinative of rate of relief, 3.4
    • trusts, 4.4–4.5
    • working farmer relief, 3.9
    • conditions, 3.3–3.4
    • ‘double discount cases’, 3.7
    • farm business tenancies, 3.15
    • farming trusts, and, 3.5–3.6
    • introduction, 3.2
    • land let on new tenancies, 3.15
    • ownership and occupation, 3.17–3.27
    • renewal of tenancy, 3.16
    • working farmers, and, 3.7–3.14
    • amount, 12.4
    • APR more generous than BPR, 12.6
    • BPR more generous than APR, 12.7
    • contract farming, 12.16
    • corporate ‘wrapper’, 12.11
    • diversification by farmers into non-agricultural enterprises, 12.20–12.21
    • double relief, 12.2
    • family limited partnerships, 12.12–12.15
    • farms, 12.8
    • grant of agricultural tenancy, 12.17–12.18
    • historical perspective, 12.1
    • ‘hobby farming’, 12.10
    • holiday lettings, 12.21
    • reason for turning hand to farming, 12.10–12.11
    • replacement assets, 12.5
    • security of tenure, 12.18
    • share farming, 12.16
    • sheltering proceeds of sale of business in agricultural property, 12.9
    • switching, 12.5
    • territoriality, 12.3
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.3
    • occupiers, 3.20
    • partnerships, 3.21
    • proof, 3.22
    • share farming, 3.27
    • test determinative of rate of relief, 3.4
    • working farmer relief, 3.9
    • agricultural land or pasture, 2.2
    • assisted farming, 2.24
    • conservation land, 2.28
    • farm cottages, 2.6
    • farmhouses, 2.7–2.23
    • farming companies, 2.29
    • horses, 2.25
    • intensive rearing of livestock or fish, 2.4–2.5
    • introduction, 2.1
    • milk quota, 2.27
    • set aside land, 2.28
    • short rotation coppicing, 2.26
    • territoriality, 2.30
    • wildlife habitats, 2.28
    • woodland, 2.3
    • 50%, 3.28
    • 100%, 3.2–3.27
    • clawback, 10.19–10.22
    • introduction, 4.6
    • occupation test, 4.7
    • ownership test, 4.8
    • share or securities, 4.12
    • switching, 12.5
    • buy and sell agreements, 14.11–14.12
    • deathbed planning, 14.28
    • deductibility of debts, 14.7–14.10
    • gifts with reservation, 14.3–14.6
    • ‘money box’, 14.18
    • relevant property trusts, 14.2, 14.21–14.27
    • retirement, 14.14–14.17
    • share options, 14.13
    • structures, 14.19–14.20
    • unfortunate gifts, 14.1
    • businesses, 13.6–13.13
    • farms, 13.3–13.5
    • General Anti-Abuse Rule, 13.2
    • introduction, 13.1
    • investment properties, 13.14
    • generally, 2.30
    • introduction, 1.5
    • overlap with BPR, 12.3
    • Alexander v IRC, 4.17
    • Arkwright v IRC, 4.21
    • Baird’s Executors v IRC, 4.15
    • general considerations, 4.14
    • Gray v IRC, 4.16
    • joint property, 4.21
    • lotting for sale, 4.18
    • natural units, 4.18
    • other aspects, 4.19
    • planning permission, 4.20
    • Price v HMRC, 4.22
    • tenancies, 4.15
    • attribution rules, 15.12
    • drafting points, 15.10–15.11
    • gifts of businesses, 15.16
    • nil rate band, 15.1–15.9
    • non-exempt beneficiaries, and, 15.15
    • s 39A, 15.13–15.14
    • ‘spouse’, 15.17
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
  • family limited partnerships, 12.12–12.15
    • generally, 2.6
    • occupation, 3.26
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
    • Antrobus (No 1) v CIR, 2.13–2.14
    • Arnander v HMRC, 2.19
    • big houses, 2.10
    • checklist, 2.14
    • early cases, 2.11
    • ‘elephant’ test, 2.15
    • family home, and, 2.20
    • generally, 2.7
    • Higginson v CIR, 2.12
    • historical background, 2.8
    • historical context, 2.9
    • HMRC V Hanson, 2.18
    • illness, and, 2.23
    • lifestyle farming, 2.13
    • McKenna Deceased v HMRC, 2.19
    • not in identical ownership with land, 2.22
    • Rosser v IRC, 2.17
    • shared ownership of land, 2.22
    • Starke v IRC, 2.16
    • substantial houses, 2.21
    • tests, 2.8–2.11
    • ancillary occupation, 2.5
    • generally, 2.4
    • generally, 1.6
    • instalment relief, 1.8
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • controlled companies, 4.9
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.39
    • joint ownership, 4.2
    • occupiers, 3.20
    • partnerships, 3.21; 4.3
    • proof, 3.22
    • share farming, 3.27
    • successions, 4.10
    • successive transfers, 4.11
    • test determinative of rate of relief, 3.4
    • trusts, 4.4–4.5
    • working farmer relief, 3.9
    • conditions, 3.3–3.4
    • ‘double discount cases’, 3.7
    • farm business tenancies, 3.15
    • farming trusts, and, 3.5–3.6
    • introduction, 3.2
    • land let on new tenancies, 3.15
    • ownership and occupation, 3.17–3.27
    • renewal of tenancy, 3.16
    • working farmers, and, 3.7–3.14
    • amount, 12.4
    • APR more generous than BPR, 12.6
    • BPR more generous than APR, 12.7
    • contract farming, 12.16
    • corporate ‘wrapper’, 12.11
    • diversification by farmers into non-agricultural enterprises, 12.20–12.21
    • double relief, 12.2
    • family limited partnerships, 12.12–12.15
    • farms, 12.8
    • grant of agricultural tenancy, 12.17–12.18
    • historical perspective, 12.1
    • ‘hobby farming’, 12.10
    • holiday lettings, 12.21
    • reason for turning hand to farming, 12.10–12.11
    • replacement assets, 12.5
    • security of tenure, 12.18
    • share farming, 12.16
    • sheltering proceeds of sale of business in agricultural property, 12.9
    • switching, 12.5
    • territoriality, 12.3
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26
    • generally, 3.17–3.27
    • ill farmers, 3.23
    • introduction, 3.3
    • occupiers, 3.20
    • partnerships, 3.21
    • proof, 3.22
    • share farming, 3.27
    • test determinative of rate of relief, 3.4
    • working farmer relief, 3.9
    • agricultural land or pasture, 2.2
    • assisted farming, 2.24
    • conservation land, 2.28
    • farm cottages, 2.6
    • farmhouses, 2.7–2.23
    • farming companies, 2.29
    • horses, 2.25
    • intensive rearing of livestock or fish, 2.4–2.5
    • introduction, 2.1
    • milk quota, 2.27
    • set aside land, 2.28
    • short rotation coppicing, 2.26
    • territoriality, 2.30
    • wildlife habitats, 2.28
    • woodland, 2.3
    • 50%, 3.28
    • 100%, 3.2–3.27
    • clawback, 10.19–10.22
    • introduction, 4.6
    • occupation test, 4.7
    • ownership test, 4.8
    • share or securities, 4.12
    • switching, 12.5
    • buy and sell agreements, 14.11–14.12
    • deathbed planning, 14.28
    • deductibility of debts, 14.7–14.10
    • gifts with reservation, 14.3–14.6
    • ‘money box’, 14.18
    • relevant property trusts, 14.2, 14.21–14.27
    • retirement, 14.14–14.17
    • share options, 14.13
    • structures, 14.19–14.20
    • unfortunate gifts, 14.1
    • businesses, 13.6–13.13
    • farms, 13.3–13.5
    • General Anti-Abuse Rule, 13.2
    • introduction, 13.1
    • investment properties, 13.14
    • generally, 2.30
    • introduction, 1.5
    • overlap with BPR, 12.3
    • Alexander v IRC, 4.17
    • Arkwright v IRC, 4.21
    • Baird’s Executors v IRC, 4.15
    • general considerations, 4.14
    • Gray v IRC, 4.16
    • joint property, 4.21
    • lotting for sale, 4.18
    • natural units, 4.18
    • other aspects, 4.19
    • planning permission, 4.20
    • Price v HMRC, 4.22
    • tenancies, 4.15
    • attribution rules, 15.12
    • drafting points, 15.10–15.11
    • gifts of businesses, 15.16
    • nil rate band, 15.1–15.9
    • non-exempt beneficiaries, and, 15.15
    • s 39A, 15.13–15.14
    • ‘spouse’, 15.17
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
  • farm cottages
    • generally, 2.6
    • occupation, 3.26
    • companies, and, 3.11
    • difficulties, 3.10
    • generally, 3.7
    • limitation by value or by acreage, 3.12
    • occupation test, 3.9
    • restrictions, 3.14
    • successions, 3.13
    • ‘wholly or mainly engaged’, 3.8
    • Antrobus (No 1) v CIR, 2.13–2.14
    • Arnander v HMRC, 2.19
    • big houses, 2.10
    • checklist, 2.14
    • early cases, 2.11
    • ‘elephant’ test, 2.15
    • family home, and, 2.20
    • generally, 2.7
    • Higginson v CIR, 2.12
    • historical background, 2.8
    • historical context, 2.9
    • HMRC V Hanson, 2.18
    • illness, and, 2.23
    • lifestyle farming, 2.13
    • McKenna Deceased v HMRC, 2.19
    • not in identical ownership with land, 2.22
    • Rosser v IRC, 2.17
    • shared ownership of land, 2.22
    • Starke v IRC, 2.16
    • substantial houses, 2.21
    • tests, 2.8–2.11
    • ancillary occupation, 2.5
    • generally, 2.4
    • generally, 1.6
    • instalment relief, 1.8
    • agricultural purposes, 3.17
    • Atkinson Deceased v HMRC, 3.24
    • Basic Farm Payment (BFP), 3.19
    • contract farming, 3.27
    • controlled companies, 4.9
    • diversification, 3.18
    • dwellings, 3.25
    • farm cottages, 3.26