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SVM112000 | IHT Agricultural Property Relief: Contents

From HM Revenue & Customs · Shares and Assets Valuation Manual

Contents17 entries

  1. SVM112010IHT Agricultural Property Relief: Introduction
  2. SVM112030IHT Agricultural Property Relief: Rates of Relief
  3. SVM112040IHT Agricultural Property Relief: Shares or Securities which give control
  4. SVM112050IHT Agricultural Property Relief: Agricultural Property, Agricultural Value and Agriculture
  5. SVM112060IHT Agricultural Property Relief: Company occupation / ownership tests
  6. SVM112070IHT Agricultural Property Relief: Occupation Rule
  7. SVM112080IHT Agricultural Property Relief: Ownership Rule (Agricultural Property)
  8. SVM112090IHT Agricultural Property Relief: Replacement Provisions (Agricultural Property)
  9. SVM112100Agricultural Property Relief: Share Ownership Test
  10. SVM112110IHT Agricultural Property Relief: Replacement Provisions (Shares or Securities)
  11. SVM112120IHT Agricultural Property Relief: Shares / Securities subject to a binding contract for sale
  12. SVM112130IHT Agricultural Property Relief: Liquidation / Winding up
  13. SVM112140IHT Agricultural Property Relief: Relief on lifetime transfers: (additional) tax payable on transferor’s death within seven years - additional conditions
  14. SVM112160IHT Agricultural Property Relief: Additional Conditions - Replacement Provisions
  15. SVM112170IHT Agricultural Property Relief: References to the Valuation Office
  16. SVM112020IHT Agricultural Property Relief: Practice Notes / dealing with companies where AR may be an issue
  17. SVM112150IHT Agricultural Property Relief: Effect of failure to satisfy the additional conditions