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18 November 2014
Issue:
4478
/
Categories:
Forum & Feedback
, Capital Gains
, Investments
, Land & property
, Pensions
, VAT
Farm capital gains; It’s a gas; Pension plans; Plot development
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Farm capital gains
Potential capital gains tax reliefs on the sale of farmland to pay for a farmhouse.
A husband and wife partnership operate a tenanted farm under an Agricultural Holdings Act tenancy together with some land that they own personally. One succession remains on the tenancy and the farmer’s son (not currently a partner) intends taking on the farm in the future.
My clients are looking at the possibility of providing a house for their son and...
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