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Where Taxpayers and Advisers Meet

agricultural relief on let farm

Rows Mum
Posts: 7
Joined: Thu Oct 18, 2012 5:39 pm

agricultural relief on let farm

Postby Rows Mum » Fri Sep 06, 2019 10:32 am

Deceased owned a farm which was let on a Scottish secure agricultural tenancy to a partnership which included the deceased. The whole farm was comprised in the lease, including a cottage which the partnership lets to a third party who has no connection to the farming operations. Presumably neither agricultural relief nor business relief is available in respect of this cottage, or does anyone have a differing view? Thank you.

Posts: 107
Joined: Mon Mar 11, 2019 4:22 pm

Re: agricultural relief on let farm

Postby Jholm » Fri Sep 06, 2019 1:24 pm

I agree no relief available since you state it has no connections. APR can often be available if the situation is right but not BPR anyhow (I believe). Therefore, in this instance I vote both out.

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