Hanson v HMRC [2012] UKFTT 95 (TC)

Given the amount that has been written on this decision over the last few weeks I thought I would put up my earlier blog on this again.  My earlier blog can be found here.

We still do not know if HMRC are to appeal this decision.

The First-tier Tax Tribunal held that agricultural property relief can be obtained on a farmhouse even when ownership of the farmhouse and the farm land were held separately.

The report from the First-tier Tax Tribunal can be found here.  There is also an excellent report on this case in the latest edition of the Solicitors Journal.