Chapter IHTM24070

CourtHM Revenue & Customs
Published date20 March 2016
Record NumberIHTM24070

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 transfer,
  • or owned by the deceased/transferor throughout the seven years immediately preceding the transfer and the property must have been occupied (IHTM24071) throughout the period for the purposes of agriculture (IHTM24060). The identity of the occupier does not matter, but the continuity of such occupation is vital.

The Upper Tribunal (Tax and Chancery Chamber) held in ‘HMRC v Atkinson and another [2011] UKUT 506 (TCC)’ that the condition of ‘occupation for the purposes of agriculture’:

‘is in reality a single condition namely that the property must be occupied for the purposes of agriculture. Each limb of the condition (occupation and for the purposes of agriculture) informs the other’ (IHTM24060).

‘Occupation’ is not the same as ‘ownership’, particularly in the context of agricultural property relief, as its meaning here requires an agricultural function (IHTM24071).

The occupation...

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