Intestate farm

Miss T died in July 1985 and her half share in a farm was held by her will trustees for the life of her brother Mr T. He owned the other half share in the farm and died intestate in January 2006.

Mr T had three children A B and C who each received a 16.67% share of the farm (50% in total) as remaindermen of Miss T's will trust. They also received 5.45% each as intestacy beneficiaries of their late father's estate. His widow Mrs T (who is 88 and lives alone in the farmhouse) was entitled to a 16.36% share of the farm absolutely from her husband with the balance of 17.28% as life tenant of Mr T's intestacy trust.

A occupies the land (and farm buildings) for his farming business (as a sole trader).

An offer has been accepted to...