Show Summary Details Furnished lets Agriculture Act 2020 – changes to tenancies Bed and breakfast Cottages let rent free to farm workers Landlord with development value The AHA tenant accepts compensation Capital gains tax position of the tenant Income from grazing licences Licences to horse owners and a profit of pasturage for livestock or horses Horse livery – trading status or income from lettings Wayleaves and receipts for grants of easements Land and property pages Agistment Common law lettings – horse and ponies kept for private and recreational purposes Farm business tenancies (FBTs) Furnished holiday lets (FHL) or furnished holiday business (FHB) – the question FHB – Involvement with the tourist Letting to separate business VAT time bomb for partial exemption Holdover relief on let ...