HMRC v Atkinson & anr [2011] UTUK B26 (TCC)
March 2012 #117Mr Atkinson (D) bought his farm in 1957. The farmhouse was occupied by his son and daughter-in-law, and he lived in a separate bungalow on the farm. In 1996, after his son died, D entered into partnership with his daughter-in-law and grandson and the farm was leased to the partnership. There was no separate arrangement for the bungalow. The farming records were kept there and partnership meetings were often held there. In 2002, D fell ill and eventually moved into a care home. His things remained in the bungalow, which he visited from time to time, but he did not live there again. Howeve...