Farmhouses and taxation

Article by Arthur Sellwood, former Inspector of Taxes. This article appeared in the November 2003 issue of Tax Adviser. KEY POINTS

• The special position of farming and farmhouses in taxation
  
• Business use of farmhouses often exceeds that of other private residences
  
• Farmhouses must come within the rules to qualify as agricultural property
  
• The special commissioners have made some important decisions
  

To download the article in Adobe (pdf) format, please click on the link below.

Technical Department
020 7235 9381

Novmeber 2003 by Arthur Sellwood