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Chapter 4: Protecting the tax position of the farmhouse

Tax Planning for Farm and Land Diversification

Author:
Julie Butler (FCA)
Publisher:
Bloomsbury Professional
Publication Date:
2023
Law Stated At:
11 July 2023
The farmhouse – introduction Understanding ownership and accounts disclosure Capital gains tax Inheritance tax The grazing of horses and the farmhouse Farmhouse held in a limited company Death in a hospital or nursing home Protecting the ‘character appropriate’ The partnership – several farmhouses Protecting against the danger areas of an APR claim Arnander (McKenna) – was Rosteague House a farmhouse (agricultural property)? Was Rosteague House of a ‘character appropriate’? Residence Nil Rate Band and the farmhouse Atkinson – Agricultural purpose maintained Golding Hanson Importance of income tax pages of the taxpayer Farmhouse as heritage property Farming and the historic manor house Trading class – other attractions around the historical houses The farmhouse and the grazing licence success The problems of ownership VAT and the farmhouse SDLT and the farmhouse Myles-Till – SDLT on a grass paddock with house The contrast of Averdieck and Withers for mixed usage SDLT ...

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