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Does the working farmer relief apply to property transferred on the death of a husband to his wife, who was a partner in a farming business?
I would like to explore further some of the points raised in the answer to the Farm tenancies query.
I act for a family farming partnership which originally consisted of mother father and three children with the land owned jointly by the parents. It has always been the agreed position that an old style Agricultural Holdings Act tenancy is in place between the partnership and mother and father.
Rent is paid and a lease document is in place. The tenancy covers about 600 acres. The father died in 2004 and his half interest passed to his widow at his death. I have been tempted many times to re-grant the tenancy along the lines of the answer to the previous query. This would seem pointless if the working farmer relief still applies.
There are two points relating to this relief that I cannot appear to clarify and...
