Commentary

15 The purposes of a trade or business

AGRICULTURAL TENANCIES vol 2(1)
| Commentary

15 The purposes of a trade or business

| Commentary

15 The purposes of a trade or business

The land must be farmed ‘for the purposes of a trade or business’. The farming activity must, therefore, be commercial in nature and must not be an activity which is merely supplementing the income of the tenant; for example, selling surplus vegetables grown primarily for the family1.

Grazing remains as an independent agricultural activity2. Difficult questions therefore arise in relation to horses and businesses involving horses, particularly where grazing is mixed with livery, riding school activities or the exercising of horses, which are not agricultural activities3.

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