Show Summary Details

Chapter 4: Protecting the tax position of the farmhouse

Tax Planning for Farm and Land Diversification

Julie Butler (FCA)
Bloomsbury Professional
Publication Date:
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 ...

If you would like to access this content, but you are not currently a subscriber, please sign up for a free trial here. If you already subscribe to this service please login here.