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HMRC internal manual

Business Income Manual

Farming in tax law: Occupation of land for purposes of husbandry

`Husbandry’ is not statutorily defined and one of its dictionary meanings is `farming’. The statutory definitions of `farming’ (see BIM55051) thus have a degree of circularity and should be given a common-sense interpretation to include activities normally recognisable as farming such as growing crops and the raising of farm livestock (see Lowe v J W Ashmore Ltd [1970] 46TC597).

The definition does however presuppose a connection between the activity and the occupation of land which goes beyond the mere use of the land as a site for the activity (see CIR v The Cavan Central Co-operative Agricultural and Dairy Society [1917] 12TC1). Thus certain intensive enterprises may fall outside the definition (see BIM55105).

Market gardening (see BIM62600 onwards) is specifically excluded from the statutory definitions.