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HORSES AND LIVERY YARDS

For decades the Revenue’s approach when using land on which to keep horses has been that it is not agriculture, nor in many cases would it be regarded as a business for which business property relief on death would be allowed.   Rather it is the nature of an operation...

HOLIDAY LETS

Many rural land owners were encouraged by the Government and/or their Bank to supplement their farming income through: (a)          developing that old and possibly redundant barn for holiday or longer lets and/or (b)          having to learn to manage without the...