Hassall Law is a boutique law practice specialising in country and waterside life. We provide the highest standards in legal knowledge, client care and service. Established by practitioners experienced in their subjects. Holding the Law Societies accreditations under Lexcel, Conveyancing Quality Scheme (CQS) and Wills tax planning and Probate Scheme (WIQS).
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If you are using your land for equestrian purposes and it is classed as agricultural land the Local Authority could take enforcement action against you so it is imperative you know the difference and use limits to stay within the use permission of your land.
Both the width, our use and enjoyment of the UK’s territorial sea has changed considerably over the last 100 years. On land we now have a greater understanding that what we do on the land, our use of rivers and estuaries has a direct or indirect effect on our seas. The use of our inshore and offshore areas (part of our territorial sea) has equally developed. In the last ten years we have Marine Planning Policies and Conservation Zones. Together with differing uses for a sea which previously was mainly used for passing vessels and fishing.
The UK was the first modern industrial nation. For centuries internal control was dependent upon arrangements or cases at common law between owners. With little real thought of human effect on rivers, estuaries or seas (for example see R. v. Southern Water Services Ltd (pollution in to the Thames)  EWCA Crim 120.
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 which would fall under Section 105 (3) of the IHTA “land or buildings or making or holding investments”.
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 farm labourer. Let out the old labourers cottage for similar purposes. Neither, of course, fall obviously within the definition of “farming” for the purposes of agricultural property relief (APR) available on death
Whether these properties do or do not it has to be remembered that taxable relief is on value for agriculture not what that property might be worth on the open market.