7th Nov 2019

Christopher McNall has secured a win for the taxpayer against HMRC in a recent important agricultural property case.

In Executors of Thomas Gill v HMRC [2019] UKFTT 650 (TC) the Tax Chamber, following a 2 day hearing, has allowed an appeal by executors against a decision by HMRC refusing Agricultural Property Relief in relation to a Lancashire farmhouse, barns and a range of outbuildings.

The Tribunal agreed with the executors that the activity being undertaken by the 79 year old farmer had been agricultural so as to qualify the farmhouse and other buildings for 100% relief from inheritance tax under the rules set down in Atkinson v HMRC [2012].

The decision can be found at:

Christopher McNall specialises in disputes about tenanted and freehold farms and land (and especially agricultural tenancies under the Agricultural Holdings Act 1986), taxation (especially of agricultural land), proprietary estoppel, and inheritance.

He has appeared in many leading agricultural and tax cases in the Court of Appeal, the High Court, the Agricultural Lands Tribunal, and the First-tier Tribunal. He is Chairperson of the Agricultural Lands Tribunal for Wales, a Deputy District Judge, and a fee-paid Judge of the Tax and Property Chambers of the First-tier Tribunal.

Christopher was Consultant Editor for the ‘Agricultural Holdings and Allotments’ title in the 2018 edition of Halsbury’s Laws of England and writes the ‘View from the Bar’ column for the Agricultural and Rural Affairs section of Practical Law. His book, ‘A Practical Guide to Agricultural Law and Tenancies’, is available to buy on Amazon.

For more information on Christopher McNall please contact a member of our Business and Property Clerking Team on 0161 278 8261 or email