Chapter IHTM24092

CourtHM Revenue & Customs
Record NumberIHTM24092
Published date20 March 2016

It is for you to decide whether a cottage which is temporarily vacant is being genuinely held for the purposes of agriculture (such as where one farm-worker has vacated and another is shortly to take up occupation) and should be treated as also satisfying IHTA/S117 (and would otherwise appear to satisfy IHTA84/S115 (2)). It will be a matter of fact and degree whether it remains ‘occupied for the purposes of agriculture’.

Farm cottages let to a person unconnected to the agricultural land that is subject to the transfer are unlikely to qualify for relief. The Upper Tribunal in HMRC v Atkinson and another [2011] UKUT 506 (TCC) gave the following example:

‘Suppose that a cottage...

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