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  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  12TC1). Thus certain intensive enterprises may fall outside the definition (see BIM55105).
Market gardening (see BIM62600 onwards) is specifically excluded from the statutory definitions.