Written by Alan MooreAll articles

Favourite nephew relief denied

Posted on: 01 September 2022


sheep farm

In appeal case 110TACD2022 – CAT - the beneficiary inherited 70 acres forestry and 170 acres of sheep farmland from his uncle. He obtained agricultural relief but was denied favourite nephew relief on the basis that he did not spent the requisite time looking after the sheep on the inherited lands.

Written by Alan Moore

Founder and CEO of Tax World Ltd

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