G Pratt & Sons v Commissioners for Her Majesty's Revenue and Customs
Tax LawFirst-tier Tribunal (Tax)24 Jun 2011[2011] UKFTT 416 (TC)Added 6 Aug 2026
The appellant, G Pratt & Sons, is a family farm partnership which has been in the same family since the 1880s and whose output is 90% liquid milk, the remainder beef, eggs and arable produce. The working buildings are grouped…