Chapter IHTM24032

Published date20 March 2016
Record NumberIHTM24032
CourtHM Revenue & Customs

Woodland is only agricultural property if it is occupied with, and that occupation is ancillary to, agricultural land or pasture. It will include woodland shelter belts, game coverts, fox coverts, coppices grown for fencing materials on the farm and clumps of amenity trees or spinneys.

Woodlands occupied for purposes that are not agricultural, such as amenity woodland or woodland used for the production of...

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