A livery business was held to be a business, which was not wholly or mainly one of holding investments and was therefore eligible for business property relief.

At the time of the deceased’s death in May 2012, she was the sole owner of approximately 30 acres of land. Following her husband’s death in 2005, the deceased took over running what, at that time, was a DIY livery business. That business came to an end sometime in 2005, when the entire land was let out. In 2008, the tenant or licensee agreed to manage the livery business, which the deceased then decided to operate.

In order to potentially give the business a competitive advantage, services over and above those which would usually be included in grass livery and/or DIY livery were in the package offered by the business, which included: (1) The provision of worming products, including administering them where and when necessary (if an owner was unable and/or unwilling so to do), on a quarterly