Chapter VCM3090
| Published date | 09 March 2016 |
| Record Number | VCM3090 |
| Court | HM Revenue & Customs |
S192(1)(h) and S303(1)(h) exclude farming or market gardening.
Farming and market gardening are defined at ITA07/S996.
Farming means the occupation of land wholly or mainly for the purposes of husbandry. ‘Husbandry’ includes hop growing, the breeding and rearing of horses and the grazing of horses for those purposes, as well as short rotation coppicing.
Farming is not necessarily a trade in the proper sense of...
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