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Chapter 15: Farmland and buildings – the letting activity

Tax Planning for Farm and Land Diversification

Author:
Julie Butler (FCA)
Publisher:
Bloomsbury Professional
Publication Date:
2024
Law Stated At:
24 September 2024
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 and CGT position Accounts and improvements by tenants – Notice to Quit 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 cottage Residential tenancies, compliance and farmers ...

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