APR – PRS OF GOLDING DECD. V HMRC [2011] UK FTT 351
JULY 19TH 2011 | 01:52 TAGS:
The claim for Agricultural Property Relief (APR) on the farmhouse occupied by Dennis Golding is an interesting case for those advising small farmers where through age and infirmity little agricultural activity is conducted at the farm and low profits might be seen as determinative of lack of commerciality.
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