farm building

But the German team were mostly targeting old farm buildings.

But his old Cotswold farm buildings are now too small for modern farming, and he has let them out to Mrs Stead and several other small firms.

Since 1984, APR has allowed land used for crops or raising animals, as well as farm buildings, cottages and houses, to be exempt from inheritance tax.

"Offenders entered a farm building and made off with a black Isuzu pick-up and a red quad bike. They then made off towards the Old Windsor/Datchet area," said the statement from Thames Valley police.

For years, tax relief has enabled small family farms – including land used for crops or rearing animals, as well as farm buildings, cottages and houses - to be handed down through the generations.