Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Capital Gains Manual

Compensation: displaced tenants: agricultural tenancies: wasting asset

An agricultural tenancy or farm business tenancy to which ATA 1995 applies, see CG72380, does not have security of tenure, and will usually be a wasting asset. The predictable life of the tenancy has to be determined as a question of fact at the time it is acquired.