Chapter IHTM24080
| Published date | 20 March 2016 |
| Record Number | IHTM24080 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
Both share farming and contract farming developed in UK in the 1980s as a response to landowners wanting to have an arrangement that did not amount to a tenancy under the Agricultural Holdings Act legislation. While, for simplicity, this guidance uses the word landowner, agricultural tenants also use these arrangements as a means to involve other farmers’ skills or equipment without creating a sub-tenancy in breach of standard tenancy agreements. Forms of both share farming...
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