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Introduction The tax advantages of buying a ‘lifestyle farm’ Maximising ‘reluctant’ tax reliefs Reluctant diversifying landowner Reluctant farm practitioner The move from traditional farming Sheltering development profits/gains in farming The rollover buyer – Impact of BADR Rollover buyer and inheritance tax The rollover buyer and farm improvements / The farmhouse Tax protection of the pony paddock Conclusion ...
Chapter 10: The ‘reluctant’ and ‘lifestyle’ farmer
Tax Planning for Farm and Land Diversification
- Author:
- Julie Butler (FCA)
- Publisher:
- Bloomsbury Professional
- Publication Date:
- 2023
- Law Stated At:
- 11 July 2023
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