Measuring the profits (particular trades): Nurseries and market gardens: definition
S9 Income Tax (Trading and Other Income) Act 2005, S996(1)(5) Income Tax Act 2007, S36 Corporation Tax Act 2009, S1125(1)(5) Corporation Tax Act 2010
Market gardening is defined for Income Tax and Corporation Tax purposes as the occupation of land as a nursery or garden for the purpose of growing produce for sale.
Market gardening is specifically excluded from the statutory definition of `farming’, see BIM55051. All market gardening in the United Kingdom is treated as the carrying on of a trade or part of a trade. (It should be noted however that the legislation which provides that all farming carried on by a particular person should be treated as a single trade does not extend to market gardening.)
Specialist Christmas tree farms are nurseries within the statutory definition of market gardening (see Jaggers v Ellis  71TC164) but where Christmas trees are a crop on an ordinary farm the income may be included in the farm profits (see BIM55210).
Averaging relief for fluctuating profits (see BIM84000 onwards) is available to market gardeners.