Chapter IHTM24035
| Published date | 20 March 2016 |
| Record Number | IHTM24035 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
Farm buildings, other than those for the intensive rearing of livestock or fish (IHTM24033) must be of character appropriate to the land. They usually will be unless, for example, the area of land is very small. The District Valuer will provide details in cases where the farm buildings are not considered to be of character appropriate.
The farm buildings must be occupied for the purposes of agriculture (IHTM24060). You may need to investigate this in some...
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