Chapter IHTM24093

Published date20 March 2016
Record NumberIHTM24093
CourtHM Revenue & Customs

The main problems are

  • buildings used in connection with the breeding and rearing of horses that are not stud farms (IHTM24068),
  • occupation of buildings that is not ancillary to that of qualifying agricultural land or pasture.
  • buildings used for intensive rearing or cultivation (IHTM24033) if their occupation was not ancillary to that of qualifying agricultural land or pasture.

Reading a professional valuation may help to shed some light on whether outbuildings etc. are occupied for agricultural...

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