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Proving availability of Agricultural Property Relief where ageing farmer did less ‘hands-on’ farming (Charnley and another (executors of Gill) v HMRC)

Proving availability of Agricultural Property Relief where ageing farmer did less ‘hands-on’ farming (Charnley and another (executors of Gill) v HMRC)
Published on: 19 November 2019
Published by: LexisPSL
  • Proving availability of Agricultural Property Relief where ageing farmer did less ‘hands-on’ farming (Charnley and another (executors of Gill) v HMRC)
  • What are the practical implications of this case?
  • What was the background?
  • What did the tribunal decide?
  • Case details

Article summary

Private Client analysis: Allowing an appeal on the availability of Agricultural Property Relief (APR) and Business Property Relief (BPR) from inheritance tax, the Tax Chamber considered fundamental issues about APR, including when a farmhouse ceases to be a farmhouse, and the nature of agriculture. Christopher McNall, a barrister at 18 St John Street Chambers, Manchester, discusses the tribunal’s decision. or take a trial to read the full analysis.

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