20 June 2007
Our clients — father, son and son's wife — farm in partnership; all three are genuinely involved in the farm business. Father owns the substantial farmhouse and land personally, but in the last year he has moved to a small house near the farm and son and his wife have taken up residence in the farmhouse. The farmhouse satisfies the 'character appropriate' test but, given the location and type, it has (based on Antrobus) a significant value beyond its agricultural value.
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