Bed-and-breakfast

Who is better able to run the bed-and-breakfast business than Mr. and Mrs. Jackson?

Barns that have survived have become romantic landmarks and nostalgic curiosities. Thousands have been put to non-agricultural uses as historic museums, antique shops, firehouses and bed-and-breakfast inns. Preservationists are pleased that these relics have been rescued. But almost always, something is missing from this happy picture: a cornfield or a pasture.

Ms. Soar’s parents bought the property in 1976, and the couple moved in 15 years ago. They’ve spent much of that time struggling to maintain the sprawling estate, operating a bed-and-breakfast, a farm shop, a cider business, a bakery, a pork store and various other commercial ventures to support its upkeep.

We bed-and-breakfasted around Ireland and everywhere had placed before us great slashed loaves of soda bread made with coarse brown flour, buttermilk and bicarbonate of soda.

However, other assets (e.g. works of art) are still sometimes bed-and-breakfasted for tax purposes.