Can anyone help?

A client who owns 22 acres of land that is not seperated physically from his house. Client rents out this land and completes tax returns as self-employed. Will the profit/loss be counted as income for pension credit purposes or will the value of the land be counted as capital? CPAG handbook says that business assets are disregarded as capital, but I seem to recall reading somewhere that a client cannot be classed as self-employed for benefit purposes if the income is derived solely from rental income and the client does not actually do any work. But of course I can't remember where I read that, or if I just dreamt it. Please help.

R7/82 (which is a Northern Ireland decision held that:

"1. The meaning of the word “business”. The carrying on of a business calls for some activity on the part of whoever carries it on and that a man receiving a single rent cannot be said to be carrying on a business. (Paragraph 6)."

6. Let me first deal with the meaning of the word “business”. I consider that the carrying on of a business calls for some activity on the part of whoever carries it on, and that a man receiving a single rent cannot be said to be carrying on a business. It may be possible to argue that a man who has the right to receive a substantial number of rents and occupies himself in collecting them and making arrangements about them might be considered to be carrying on a business. That, however, is not the situation here and I do not have to consider what the position would be if those were the facts. I am satisfied, however, that in the present case the claimant was not carrying on a business.

The Commissioner goes on to cinsider whether the repondent had a reversionary interest: which is no longer relevant.

Many thanks for the decision reference,at least I know I didn't dream it!