Farming or market gardening in the UK is treated for income tax purposes as the carrying on of a trade or part of a trade (whether or not the land is managed on a commercial basis and with a view to the realisation of profits). Income is charged to tax under ITTOIA 2005, s. 9.

The definition of ‘farming’ is given in ITA 2007, s. 996. It means the occupation of land wholly or mainly for the purposes of husbandry, but does not include market gardening. ‘Husbandry’ includes hop growing, and the breeding and rearing of horses and the grazing of horses in connection with those activities.

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