Is the Price right?

This is the time of year when traditionally we look backwards to see where we have come from and look forward to see what the future might hold. It will not take very long to recall that cuts to [...]

APR & Continuous Use

In the case of Atkinson and another (executors of Atkinson deceased) v HMRC TC00420 it was emphasised that to qualify for agricultural property relief (APR) the agricultural property (in this [...]