Farming or rental income

Farming or rental income

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We have a new client who owns a farm and farm land.  However after a review of his income I am unsure whether his income should be rental income or farm trading income.  The client would like to qualify for APR for IHT purposes as well,  however I am aware of the restrictions for farming losses and therefore I don't want to incorrectly report this income and associated expenditure.  Also not sure if I have a VAT problem, I don't think there will be?  I have listed the rental income below and noted where I think it should be reported.  Fingers crossed someone will be able to help me:

Land let to people to use for their horses (client keeps the upkeep of the land)  £30k   Farm trading income
Farming land let £14K  Farm trading income 
Wayleave income for masts £12K (not sure)
Grass keep £6k Farm trading income
Single farm payment Farm trading income

Also would the client be allowed to claim any expenditure on his farm house for the use of the above?

Finally, the client has received some compensation due to a motorway getting widened by his farm house.  This therefore diminished the value of his house, is this taxable?

Thank you 

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