Farm Tax Brief

From the tribunals

The VAT position on farm diversification is always complicated. In the case of Clearwater Hampers Ltd v Revenue and Customs [2026] UKFTT 567 (TC), the First-tier Tribunal (FTT) ruled that lidded wicker baskets supplied with luxury food and drink..

Contentious "silent" farm wills without a letter of wishes

Briefing

In Bagshaw Ltd v Revenue Scotland [2026] FTSTC 4, the First-tier Tribunal for Scotland (FTTS) found that two Category A listed properties in Glasgow, a Victorian townhouse and a mews building, were non-residential property for Land and Buildings..