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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Compensation: displaced tenants: agricultural: ATA 1995 farm tenancy

Tenancies covered by the ATA 1995 are called `farm business tenancies’. They do not have security of tenure and if a tenant has to quit his holding he is only entitled to compensation for improvements made to the holding which cannot be removed when he quits. This compensation is not chargeable to CGT, see CG72410.