Charnley v HMRC [2020] WTLR 93

Wills & Trusts Law Reports | Spring 2020 #178

Mr Gill’s estate included the house in which he lived, a brick barn and outbuildings and 21 acres of permanent pasture. During the relevant period Mr Gill did not own any livestock. He allowed farmers to graze their livestock on his agricultural land under annual grazing licences. It was not disputed that the house was of a character appropriate to the farm.

HMRC refused agricultural property relief (‘APR’) in respect of the value of the house, barn and outbuildings on the basis that neither the house nor outbuildings were occupied for the purposes of agriculture, and refused the ...

HMRCC v Hanson [2013] UKUT 0224 (TCC)

Wills & Trusts Law Reports | July/August 2013 #131

Mr Hanson (the respondent) is the trustee for a trust created in 1957 by his grandfather, which gave his father Joseph Hanson (the deceased) a life interest. The trust consisted of a house in Milton Keynes.

The deceased lived in the house until 1978 and when he moved out the respondent moved in. There was no change in ownership of the property. The Hansons are a farming family and at the time of his father’s death the respondent owned and farmed 128 acres of land nearby, he rented a further 28 acres and farmed an additional 67 acres co-owned by him and the deceased and ran t...

Agricultural Property Relief: A tale of two farms

Leigh Sagar clarifies the occupation of agricultural property for agricultural purposes ‘Two recent decisions highlight some of the difficulties that are being faced by executors in the area of agricultural property: HMRC v Atkinson and Hanson v HMRC.’ Agricultural property relief is available for transfers of agricultural land and pasture and specified buildings and woodlands …
This post is only available to members.

Agricultural Property Relief: A tale of two farms

Leigh Sagar clarifies the occupation of agricultural property for agricultural purposes ‘Two recent decisions highlight some of the difficulties that are being faced by executors in the area of agricultural property: HMRC v Atkinson and Hanson v HMRC.’ Agricultural property relief is available for transfers of agricultural land and pasture and specified buildings and woodlands …
This post is only available to members.

HMRC v Atkinson & anr [2011] UTUK B26 (TCC)

Wills & Trusts Law Reports | March 2012 #117

Mr 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...