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.
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Novmeber 2003 by