Where land is owned by an individual and that land is a source of income or profits for the individual or another person, the profits are chargeable to income tax (or corporation tax). The way in which those profits are taxed can provide a useful indication of the purpose for which the land is occupied and whether or not this is an agricultural purpose. It should not, however, be treated as conclusive for inheritance tax purposes as there are different factors to take into account for the different taxes.

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