Wayleave worries

For many years our clients have run a smallholding of about 20 acres. None of the land is let for grazing and our clients cultivate straw for thatching and make hay which is sold.

They do not run any livestock. The haymaking and straw cultivation is carried out using antique museum grade machinery which our clients maintain almost as a hobby.

Expenses on hedging and ditching machinery repairs etc. mean that there is a loss of several thousand pounds each year and there are cumulative losses which can no longer be offset against other income as they go back many years amounting to about £30 000.

However included within the farm accounts is wayleave income of about £8 000 a year arising from the erection of one of these new-fangled mobile telephone masts on the farm land.

Our clients feel very strongly that this income...