Keep up the struggle

KEY POINTS

• Agricultural relief is not just business relief for farms.
• Implications of agricultural value.
• Interaction of agricultural and business property reliefs.
• Tactics on claiming agricultural relief from HMRC.

As Lady Bracknell said “What between the duties expected of one during one’s lifetime and the duties exacted from one after one’s death land has ceased to be either a profit or a pleasure.” (The Importance of Being Earnest by Oscar Wilde.)

It can still be a struggle in the 21st century for a farmer to profit from or take pleasure in his land. The duties expected during a lifetime in the form of demands from and inspection by government and non-government agencies have probably increased.

But at least steps can be taken to obtain relief from duties...