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</html><description>Mr Justice Mann: Introduction 1. Until his death on 27th June 2015 Roger and Sally Kingsley (who were brother and sister) farmed land at Lodge Farm, Cottered, Nr Buntingford, Hertfordshire in partnership. The principal land on which they farmed (which is the land in relation to which this appeal arises) was owned by them beneficially in equal shares, but it...</description></oembed>
