The factors that might be applied when determining whether a farmhouse is of a ‘character appropriate’ have been considered in a number of cases before the Special Commissioners, most recently in Antrobus [2002] STC (SCD) 468 and Arnander and others (executors of McKenna, deceased) v Revenue and Customs Commissioners and related appeal SpC 565 etc.

The main factors to be applied when determining whether a farmhouse is of a 'character appropriate' are considered to be

Is the farmhouse appropriate by reference to its size, layout and content with the farm buildings and the particular area of farmland being farmed?

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