Continue reading "Agricultural Property Relief: A tale of two farms"
Agricultural Property Relief: A tale of two farms
Leigh Sagar clarifies the occupation of agricultural property for agricultural purposes ‘Two recent decisions highlight some of the difficulties that are being faced by executors in the area of agricultural property: HMRC v Atkinson and Hanson v HMRC.’ Agricultural property relief is available for transfers of agricultural land and pasture and specified buildings and woodlands …
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