Agricultural land
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Finanzamt Rendsburg v Detlev Harbs
Farm lease — Turnover tax — Common flat-rate scheme for farmers — Whether turnover from lease taxable under flat-rate scheme — Application dismissed
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Fox v First Secretary of State and another
Appellant using agricultural land to accommodate racehorses — Whether such use agricultural — Whether inspector erring in considering evidence of previous correspondence and failed planning applications — Appeal dismissed
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Conwy County Borough Council v Lloyd
Defendant destroying 100m of hedgerow — Local authority prosecuting under Hedgerow Regulations 1997 — Whether total removal amounting to “proper management” under regulation 6
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Davies v Davies
Respondent renting appellant’s land for seasonal mowing and grazing — Appellant allowing respondent to use land exclusively for one year on “one-off” basis — Judge finding such use giving rise…
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Gibbons (a firm) v Pickard
Respondent claiming agricultural tenancy — Evidence adduced equally compelling on both sides — Judge at first instance failing to adequately explain reasons for preferring respondent’s evidence
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Barratt Leeds Ltd v Secretary of State for the Environment and another
Circular 16/87 — Test of agricultural land quality — Whether inspector applied test properly — Whether agricultural consideration properly sole issue — Application allowed
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Waltons Exors v Commissioners of Inland Revenue
Capital Transfer Tax (CTT) — Valuation — Agricultural tenancy held by partnership — Deceased held 50% share in partnership — Whether value of partnership share 50% of value of tenancy…
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Jaggers (t/a Shide Trees) v Ellis
Taxpayer growing Christmas trees – Income tax assessments laid on taxpayer as “deemed farmer” – Revenue assessing tax – Whether site on which trees grown was “woodlands” and exempt from…
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R v Secretary of State for the Environment and MAFF, ex parte Watson
Argicultural land – Organic sweetcorn crop – Trial planting of genetically modified maize on adjoining land – Risk of cross-pollination – Applicant seeking judicial review of decision to consent to…