Personal Solicitors Ipswich – Agricultural property relief for farmhouses

‘Hanson v HMRC (2013)

HMRC are taking an increasingly challenging approach in relation to claims for agricultural property relief for farmhouses with agricultural land or pasture. The issue that was addressed in this case was the connection or nexus required between a farmhouse, agricultural land or pasture. The First Tier Tax Tribunal decided that a farmhouse may qualify for agricultural property relief if it is in the same occupation as the land to which it is of a character appropriate but it need not be in the same ownership. HMRC appealed the decision but the appeal was dismissed by the Upper Tax Tribunal.’

James Skellorn is a personal solicitor at Barker Gotelee, Ipswich Solicitors 

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