Agricultural land and buildings
Business hold-over relief
Commentary –
Tax Reporter ¶509-500
HMRC Guidance –
BIM55120
Capital allowances
Farm cottages
Commentary –
Tax Reporter ¶658-500
Case Law –
Execs of Harrold dec'd
Inheritance tax
Tenancies
– see Agricultural tenancies
Valuation
Woodlands
Commentary –
Tax Reporter ¶509-500
HMRC Guidance –
BIM55120