Readers’ forum: Is agricultural property relief available on future disposal?

My client is a farming partnership consisting of two brothers one of whom lives in the farmhouse associated with the farm together with a relative. The relative is not involved in the farming business. The other brother does not live in the farmhouse.

The farm was until recently a working farm for the growing of crops. Due to the ill health of both brothers the partnership has ceased farming and they are letting out the farmland to a nearby farmer who is renting the land from them and the tenant is now growing crops on it. The retired farmer continues to live in the farmhouse.

My question arises with regard to agricultural property relief and the seven-year rule where the agricultural land is farmed by somebody else on an agricultural tenancy which has only just started in the past 12 months.

Does the...