Month: November 2019

Changes to Civil Partnerships

Opposite-sex couples will soon be able to form Civil Partnerships in England and Wales. The Civil Partnership (Opposite-sex Couples) Regulations 2019 were made on 5 November 2019 and come into force on 2 December 2019. They follow the Civil Partnerships, Marriages and Deaths (Registration etc) Act 2019, which provided that the landmark legislation known as …

Elderly farmer occupied farmhouse for agricultural property relief purposes despite reducing farming activities over time

The First-tier Tribunal has decided that an elderly farmer occupied a farmhouse for the purposes of agriculture so that its value was eligible for agricultural property relief (APR) on his death. HMRC’s view was that the property occupied by the deceased was not a farmhouse so that it did not fall within the definition of …

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