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The farmer lived in a bungalow on farmland which he owned and let on an agricultural tenancy to a family farming partnership. In 2002 he fell ill and went to live in a care home.
He died in 2006. While he was in the care home the bungalow was unoccupied although his belongings remained there. During the period of his illness the farmer continued to be involved in the decision-making relating to the farm.
On his death the executors of the farmer’s will claimed agricultural property relief in respect of the bungalow. HMRC refused the claim saying the property had neither been occupied by the deceased throughout the previous seven years nor had it been used for agricultural purposes while he was in the care home.
The executors appealed.
The First-tier Tribunal said that while the agricultural property had to be used...
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