Show Summary Details The farmhouse – introduction Protecting the farmhouse Understanding ownership and accounts disclosure Principal private residence (PPR) The farmhouse, farm residences and the online CGT return Artificial transactions in land Curtilage The meaning of ‘garden’ Development opportunities of the garden Permitted area for the garden ‘Required’ Buying a property off plan – Higgins: the UT decision overturned in the Court of Appeal The importance of evidence of PPR Job-related accommodation Partnerships, trusts and beneficiaries Preserving PPR relief and the need for expert evidence Jointly owned farmhouses and Residence Nil Rate Band Building plots from the grounds of the house Lane/drive to the main farmhouse eligible for PPR Barn conversion and redundant buildings Period of occupation Farmhouses ‘under attack’ from HMRC What are the APR tests for the farmhouse? Financial viability and the economic test The Dixon case Farm business tenancies (FBT) Structure of farming and planning permission changes The Starke case ...