Agriculture in UK Law

  • Chapter IHTM24070
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    ...... A requirement for the application of agricultural relief is that agricultural property (IHTM24030) that is occupied for the purposes of agriculture (IHTM24060) must have been either. occupied by the deceased/transferor for the purposes of agriculture throughout the two years preceding the ......
  • Chapter IHTM24240
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    ...... business tenancy for the purposes of the 1995 Act if it meets the business conditions (see below) laid down in the act and either the agriculture condition (see below) or the notice condition (see below). The policy of the 1995 Act is to phase out security of tenure under 1986 Act tenancies as ......
  • Chapter SVM112060
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    ......AR is only available for agricultural property which was either:. occupied by the company for the purposes of agriculture throughout the period of two years ending with the date of the transfer (the occupation test) or. owned by the company throughout the period of ......
  • Chapter IHTM24220
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    ......Land can only qualify as agricultural land protected by the 1986 Act if it is used for agriculture, and is so used for the purposes of a trade or business. What is agriculture?. Agriculture is defined in AHA1986/S96 (1) as including ......
  • Chapter IHTM24092
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    ...... . It is for you to decide whether a cottage which is temporarily vacant is being genuinely held for the purposes of agriculture (such as where one farm-worker has vacated and another is shortly to take up occupation) and should be treated as also satisfying IHTA/S117 (and ......
  • Chapter IHTM24062
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    .... . . ‘Agriculture’ is not defined in the IHTA84 but there are various statutory definitions to which we can look for guidance (IHTM24220). You need to consider ......
  • Chapter IHTM24060
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    .... . . The phrases ‘agricultural purposes’ and ‘for the purposes of agriculture’ are interchangeable, and we use both phrases to mean the same thing in this guidance. The ‘occupation for the purposes of agriculture’ ......
  • Chapter IHTM24083
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    ...... the lessor’s ‘legal occupation’ of the land (IHTM24071), but could end the lessor’s occupation of the land for the purposes of agriculture’. The farming circumstances of each arrangement will need to be carefully considered. Any areas of difficulty should be referred for advice ......
  • Chapter IHTM24123
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    ......A’s widow is treated for the purposes of IHTA84/S117 (a) as having occupied Longacre for the purposes of agriculture throughout the two year period before her death because. from August 1990 when she became a partner she did occupy the property,. under ......
  • Chapter NMWM06190
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    ...... Commission recommended that the Government step-up enforcement of the minimum wage in sectors that employ many migrant workers, such as agriculture and food processing and packing, and that these sectors should be selected as a priority for a programme of targeted enforcement. However, some ......
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