Stud farms
Agricultural property relief
Legislation/Regulatory –
IHTA84 s. 115(4)
Agricultural relief
Commentary –
Tax Reporter ¶658-200
HMRC Guidance –
IHTM24032
Case Law –
Dixon v IR Commrs
Employees
Commentary –
Tax Reporter ¶485-120
HMRC Guidance –
EIM68500
Stable lads
Commentary –
Tax Reporter ¶485-140