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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 ...
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
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