Chapter IHTM24030

Published date20 March 2016
Record NumberIHTM24030
CourtHM Revenue & Customs

Agricultural property is defined in IHTA84/S115 (2). It means agricultural land or pasture (IHTM24031) which includes woodland (IHTM24032) and any building used in connection with the intensive rearing of livestock or fish (IHTM24033), if the woodland or building

  • is occupied with agricultural land or pasture, (IHTM24031) and
  • the occupation is ancillary to that of the agricultural land or pasture.

It also includes cottages, (IHTM24034) farm buildings (IHTM24035) and farmhouses, (IHTM24036) together with the land occupied with them, if they are of a character appropriate (IHTM24050) to the agricultural land or pasture.

Dividing the definition of agricultural property into parts stems from the case of Starke v IRC [1995] STC 689 which considered the meaning of agricultural land or pasture.

Agricultural relief is only available where there is...

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