Andrews and Palmer

Gillingham Office: 01747 823147

Sturminster Office: 01258 423300

Email: office@andpal.co.uk

Blog Articles

Is Grass Keep farming?

Making sure that activities count as farming / husbandry is important for many aspects of inheritance tax, or capital gains tax when associated with high land values.

A recent tax case gives useful reminders of what landowners need to do to make sure that income from grass keep falls within the definition of trading as a farmer. The case concerned a conacre agreement, which is particular to Northern Ireland but it revolved around establishing what activities count as husbandry.

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