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IHTM24000 | Agricultural relief: contents

From HM Revenue & Customs · Inheritance Tax Manual

Contents144 entries

  1. IHTM24001Introduction: introduction to agricultural relief
  2. IHTM24011Overview of agricultural relief: outline of the relief
  3. IHTM24012Overview of agricultural relief: General conditions
  4. IHTM24013Overview of agricultural relief Information sources
  5. IHTM24014Overview of agricultural relief: Reviewing the information
  6. IHTM24015Overview of agricultural relief: Sole farming businesses
  7. IHTM24016Overview of agricultural relief: Farming partnerships
  8. IHTM24017Overview of agricultural relief: deceased as landlord
  9. IHTM24020Unlisted shares: Introduction
  10. IHTM24021Unlisted shares: Sale within three years of death
  11. IHTM24022Unlisted shares: Rate of relief
  12. IHTM24023Unlisted shares: Occupation and ownership tests
  13. IHTM24024Unlisted shares: Replacements
  14. IHTM24030Agricultural property: definition of agricultural property
  15. IHTM24031Agricultural property: definition of agricultural land or pasture
  16. IHTM24032Agricultural property: Woodlands
  17. IHTM24033Agricultural property: Buildings used for the intensive rearing of livestock or fish
  18. IHTM24034Agricultural property: Farm cottages
  19. IHTM24035Agricultural property: farm buildings
  20. IHTM24036Agricultural property: Farmhouses
  21. IHTM24037Agricultural property: Agricultural ‘property’
  22. IHTM24038Agricultural property: Scotland
  23. IHTM24039Agricultural property: Fishing and sporting rights
  24. IHTM24040Agricultural property: Contracts and trusts for sale
  25. IHTM24050Character appropriate: Introduction
  26. IHTM24051Character appropriate: Farmhouses
  27. IHTM24052Character appropriate: How are the factors to be balanced
  28. IHTM24053Character appropriate: Golding v HMRC [2011] UKFTT 351 (TC)
  29. IHTM24060Agricultural purposes: Introduction
  30. IHTM24061Agricultural purposes: Qualifying uses of land
  31. IHTM24062Agricultural purposes: Other uses of land
  32. IHTM24063Agricultural purposes: short rotation coppice
  33. IHTM24064Agricultural purposes: Set-aside scheme
  34. IHTM24065Agricultural purposes: Qualifying uses of land: the habitat scheme
  35. IHTM24066Agricultural purposes: the countryside stewardship scheme
  36. IHTM24067Agricultural purposes: Farm Woodland Premium Scheme and other agri-environmental schemes
  37. IHTM24068Agricultural purposes: Stud farms
  38. IHTM24070Occupation: Introduction
  39. IHTM24071Occupation: The occupation condition
  40. IHTM24072Occupation: When is property occupied?
  41. IHTM24073Occupation: Land Let on Grazing Licence
  42. IHTM24074Occupation: Definition of a lease as opposed to a licence
  43. IHTM24075Occupation: Northern Ireland
  44. IHTM24076Occupation: When is property not occupied?
  45. IHTM24080Share farming and contract farming agreements: Introduction
  46. IHTM24081Share farming and contract farming agreements: Share farming
  47. IHTM24082Share farming and contract farming agreements: Contract farming
  48. IHTM24090Occupation of farmhouses, cottages and farm buildings: Introduction
  49. IHTM24091Occupation of farmhouses, cottages and farm buildings: Farmhouses
  50. IHTM24092Occupation of farmhouses, cottages and farm buildings: Cottages
  51. IHTM24093Occupation of farmhouses, cottages and farm buildings: Farm buildings
  52. IHTM24100Ownership: Introduction
  53. IHTM24101Ownership: The meaning of ownership
  54. IHTM24102Ownership: Reversionary interests
  55. IHTM24110Replacement property: Introduction
  56. IHTM24111Replacement property: Application of IHTA84/S118
  57. IHTM24112Replacement property: Limitation of the relief
  58. IHTM24113Replacement property: Example of limiting the relief
  59. IHTM24114Replacement property: Interaction with business relief
  60. IHTM24120Successions: Introduction
  61. IHTM24121Successions: Application of IHTA84/S120
  62. IHTM24122Successions: The occupation requirement
  63. IHTM24123Successions: Example of the occupation requirement
  64. IHTM24124Successions: Example of occupation by a company
  65. IHTM24125Successions: Application with the transitional provisions (working farmer relief)
  66. IHTM24130Successive transfers: Introduction
  67. IHTM24131Successive transfers: Application of IHTA84/S121
  68. IHTM24132Successive transfers: The occupation condition
  69. IHTM24133Successive transfers: Limitations on relief
  70. IHTM24134Successive transfers: Examples of relief
  71. IHTM24140The rate of relief: Introduction
  72. IHTM24141The rate of relief: Vacant possession and the higher rate of relief example of occupation by a company
  73. IHTM24142The rate of relief: Grazing licences and the higher rate of relief
  74. IHTM24143The rate of relief: Tenancies created on or after 1 September 1995 and the higher rate of relief
  75. IHTM24144The rate of relief: Vacant possession and extra statutory concession F17
  76. IHTM24145The rate of relief: Transitional provisions for relief (working farmers’ relief) at the higher rate for let land
  77. IHTM24150Value and Valuation: Agricultural value of agricultural property
  78. IHTM24151Value and Valuation: Excess of value over agricultural value, interaction with business relief
  79. IHTM24152Value and Valuation: Treatment of mortgages and debts
  80. IHTM24153Value and Valuation: Partnership interests
  81. IHTM24154Value and Valuation: Buildings and fixtures erected by tenant farmers
  82. IHTM24155Value and Valuation: Interaction with exemptions
  83. IHTM24160The District Valuer: Introduction
  84. IHTM24161The District Valuer: general issues
  85. IHTM24162The District Valuer: Extent of agricultural property in the estate
  86. IHTM24163The District Valuer: Investigation of character appropriate before the VOA referral
  87. IHTM24164The District Valuer: VOA interim report
  88. IHTM24165The District Valuer: Role of the District Valuer
  89. IHTM24166The District Valuer: Character appropriate
  90. IHTM24167The District Valuer: Additional advice on agricultural property
  91. IHTM24170Lifetime transfers: Introduction
  92. IHTM24171Lifetime transfers: Transfer of part of an agricultural holding
  93. IHTM24172Lifetime transfers: Additional conditions
  94. IHTM24173Lifetime transfers: The four additional conditions
  95. IHTM24174Lifetime transfers: The ‘original property’
  96. IHTM24175Lifetime transfers: Where shares or securities are the ‘original property’
  97. IHTM24176Lifetime transfers: Continuing ownership
  98. IHTM24177Lifetime transfers: The remaining agricultural property
  99. IHTM24178Lifetime transfers: Continuing occupation
  100. IHTM24179Lifetime transfers: The transferee
  101. IHTM24180Lifetime transfers: Failure to satisfy the additional conditions
  102. IHTM24181Lifetime transfers: Replacement property (other than shares or securities)
  103. IHTM24182Lifetime transfers: Replacement property: shares or securities
  104. IHTM24200Gifts with reservation of benefit: Introduction
  105. IHTM24201Gifts with reservation of benefit: Qualifying conditions (excluding shares and securities)
  106. IHTM24202Gifts with reservation of benefit: Agricultural property at the time of the GWR charge
  107. IHTM24203Gifts with reservation of benefit: Qualifying conditions for shares and securities
  108. IHTM24204Gifts with reservation of benefit: Interaction with business relief for shares and securities
  109. IHTM24205Gifts with reservation of benefit: Notional transfer by the donee
  110. IHTM24206Gifts with reservation of benefit: Disposal of gifted property by the donee
  111. IHTM24210Agricultural tenancies: Introduction
  112. IHTM24211Agricultural tenancies: Overview of the legislation 1948 to 1995
  113. IHTM24212Agricultural tenancies: The Agricultural Holdings (Scotland) Act 2003
  114. IHTM24213Agricultural tenancies: The Crofting Acts
  115. IHTM24220Agricultural Holdings Act 1986: what is an agricultural holding?
  116. IHTM24221Agricultural Holdings Act 1986: the protected annual tenancy
  117. IHTM24222Agricultural Holdings Act 1986: extension to statutory protection
  118. IHTM24223Agricultural Holdings Act 1986: Exceptions to statutory protection
  119. IHTM24224Agricultural Holdings Act 1986: security of tenure
  120. IHTM24225Agricultural Holdings Act 1986: sub-tenancies of agricultural land
  121. IHTM24226Agricultural Holdings Act 1986: succession to agricultural holdings
  122. IHTM24230Inheritance tax implications of the AHA 1986 and Agricultural Holdings (Scotland) Act 1991: Introduction
  123. IHTM24240Agricultural Tenancies Act 1995: Introduction
  124. IHTM24241Agricultural Tenancies Act 1995: Tenancies excluded from the 1995 Act
  125. IHTM24242Agricultural Tenancies Act 1995: The contract of an ATA 1995 Act tenancy
  126. IHTM24243Agricultural Tenancies Act 1995: Inheritance tax implications of the ATA 1995
  127. IHTM24253Other issues: Comparison with the income tax provisions (for farming and exploitation of land)
  128. IHTM24254Other issues: Payments and grants
  129. IHTM24255Other issues: Form IHT414
  130. IHTM24256European Economic Area (EEA) - transfers of value on or after 22nd April 2009
  131. IHTM24300Environmental Management Agreements: Introduction
  132. IHTM24301Environmental Management Agreements: Qualifying agreements
  133. IHTM24302Environmental Management Agreements: Agricultural property
  134. IHTM24303Environmental Management Agreements: Character appropriate
  135. IHTM24304Environmental Management Agreements: Occupation and ownership
  136. IHTM24305Environmental Management Agreements: Agricultural value
  137. IHTM24306Environmental Management Agreements: Historic agreements
  138. IHTM24307Environmental Management Agreements: AR after the end of a qualifying agreement
  139. IHTM24308Environmental Management Agreements: Investigation
  140. IHTM24083When is property not occupied?
  141. IHTM24250Other issues: Milk quotas
  142. IHTM24251Other issues: Valuing milk quotas
  143. IHTM24252Other issues: Sugar Beet Quotas
  144. IHTM24257European Economic Area (EEA) - retrospective application for transfers of value before 22 April 2009