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Readers' forum : Farm too far?

05 September 2017
Issue: 4614 / Categories: Forum & Feedback

P11D and other tax considerations for limited company landowners.

For limited company landowners who farm how well do the director/shareholders fit the description of agricultural workers?

I ask this because several of my farmer clients live in ‘the farmhouse’ but the property cost the company less than £75 000 originally (despite an annual tax on enveloped dwellings (ATED) relief declaration being required now).

Another round of P11D reporting has recently considered the cost on the farmhouse raising questions about income tax and National Insurance charges (with potential corporation tax relief) not to mention VAT reclaim.

How are council tax business rates light heat and water maintenance of gardens and grounds and so on correctly treated?

Query 19 033 – Countryman.


Reply by Hayloft

ITEPA 2003 Pt 3 ch 1 ch 5 and ch 10 tax the provision of accommodation provided by reason of employment either...

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