- 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
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.
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