Chapter IHTM24038
| Published date | 20 March 2016 |
| Record Number | IHTM24038 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
Although it is not strictly in accordance with the doctrine of crops being pars soli (where land ownership includes the ground itself and all that is part of the ground) you should treat growing crops as agricultural property where the crop owner is
- the tenant of the land on which they were growing
- the owner-occupier of such land,
- a member of a partnership farming or tenanting the land for which agricultural relief is...
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