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 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 ...