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Tunnel Tech Ltd v Reeves [2015] EWCA Civ 718
Rating – Local Government Finance Act 1988, sch.5 – Market garden – Nursery ground – Whether property from which the produce requires further activity before being capable of public consumption is a “market garden” – Whether buildings in which activity is carried out may be “nursery ground”
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Simon David Thomas Foster v HMRC [2019] UKUT 251 (LC)
Tax – Inheritance tax – 6.39 acres of agricultural land – residential development
potential – window of opportunity during a period of housing land supply shortage – emerging development plan – access and ecological constraints – glut of
development sites – whether a “bottom up” or “top down” valuation approach
appropriate – open market value determined at £590,000 -
Wootton v Gill [2015] UKUT 0548 (LC)
Non-domestic rating – Local Government Finance Act 1988 – Temporary use of retail unit for storage of agricultural machinery and silage – Whether building occupied “together with” agricultural land – Whether building used “solely” in connection with agricultural operations on that other land
