Agricultural law update- Diversification (Record no. 71199)

MARC details
000 -LEADER
fixed length control field 01713cam a2200241 4500
001 - CONTROL NUMBER
control field ABS65958
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 020924n2002 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u119804
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Barr, W
245 ## - TITLE STATEMENT
Title Agricultural law update- Diversification
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2002
490 ## - SERIES STATEMENT
Series statement Solicitors' Journal
Volume/sequential designation 146(28) 19 July 2002, 657(1)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses trend towards diversification, and the changes in tax laws to encourage farmers in this direction. Makes the point that a landlord who permits his tenant to carry on a diversified business is likely to lose at least part of agricultural property relief for inheritance tax purposes, and consequently the holdover relief for capital gains tax. Cites "Jewell v McGowan"[2002] as an example where a landlord disagreed with the diversification arrangements of his tenant, an open farm for educational purposes, which contradicted a clause in their agreement regarding using the premises for agricultural purposes only. First judge found in favour of the tenant, that is his open farm business was only part of the farm and did not contravene the clause. However, the court of appeal found for the landlord, stating that the open farm formed a separate business. Concludes that if a farm diversification scheme consists of a separate business a tenant may need to seek totally different premises if his landlord is not in agreement.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element DIVERSIFICATION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element AGRICULTURAL PROPERTY RELIEFS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element AGRICULTURAL HOLDINGS ACT 1986
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element JEWELL V MCGOWAN
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BARRETT AND OTHERS V MORGAN
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FARM TENANCIES
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element LANDLORD AND TENANT-AGRICULTURAL TENANCIES
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 24/09/2002   ABS65958 119804-1001 06/08/2019 1 06/08/2019 Journal article