Readers' forum: Farming VAT

I have a farmer client who is VAT-registered. He is buying some extra land from a neighbouring farmer. The sale is not subject to VAT despite the seller having an option to tax in place because there is a tenant on part of the land (another farmer) and my client has also opted to tax the land.

According to the seller’s solicitor no VAT is due on the sale as a transfer of a going concern (TOGC) even though only 10% of the site is rented out to the tenant. Is this correct?

My other concern is that my client plans to give notice to the tenant once he takes ownership of the land (three months’ notice must be given) so on this basis is the land sale to my client really a TOGC? Should my client accept a 20% VAT charge instead and claim input...