In HMRC v Atkinson & Smith (WM Atkinson’s Executors) (Upper Tribunal – 7 November) a farmer (W) had purchased some farmland in 1957. Initially he farmed it himself but in 1980 he let it to a family farming partnership of which he was a member. W lived in a bungalow on the farm from 1966 until 2002 when he became ill. After leaving hospital he moved to a care home where he died in 2006. His bungalow remained unoccupied during his illness although he occasionally visited it. His executors claimed that the bungalow qualified for agricultural property relief. HMRC rejected the claim on the basis that the bungalow had not been occupied for the purposes of agriculture throughout the seven years ending with W’s death. The executors appealed. The First-tier Tribunal allowed their appeal but the Upper Tribunal reversed...
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In HMRC v Atkinson & Smith (WM Atkinson’s Executors) (Upper Tribunal – 7 November) a farmer (W) had purchased some farmland in 1957. Initially he farmed it himself but in 1980 he let it to a family farming partnership of which he was a member. W lived in a bungalow on the farm from 1966 until 2002 when he became ill. After leaving hospital he moved to a care home where he died in 2006. His bungalow remained unoccupied during his illness although he occasionally visited it. His executors claimed that the bungalow qualified for agricultural property relief. HMRC rejected the claim on the basis that the bungalow had not been occupied for the purposes of agriculture throughout the seven years ending with W’s death. The executors appealed. The First-tier Tribunal allowed their appeal but the Upper Tribunal reversed...
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