Contents:

• [IHTM24001] IHTM24001 – Introduction: introduction to agricultural relief
• [IHTM24011] IHTM24011 – Overview of agricultural relief: outline of the relief
• [IHTM24012] IHTM24012 – Overview of agricultural relief: General conditions
• [IHTM24013] IHTM24013 – Overview of agricultural relief Information sources
• [IHTM24014] IHTM24014 – Overview of agricultural relief: Reviewing the information
• [IHTM24015] IHTM24015 – Overview of agricultural relief: Sole farming businesses
• [IHTM24016] IHTM24016 – Overview of agricultural relief: Farming partnerships
• [IHTM24017] IHTM24017 – Overview of agricultural relief: deceased as landlord
• [IHTM24020] IHTM24020 – Unlisted shares: Introduction
• [IHTM24021] IHTM24021 – Unlisted shares: Sale within three years of death
• [IHTM24022] IHTM24022 – Unlisted shares: Rate of relief
• [IHTM24023] IHTM24023 – Unlisted shares: Occupation and ownership tests
• [IHTM24024] IHTM24024 – Unlisted shares: Replacements
• [IHTM24030] IHTM24030 – Agricultural property: definition of agricultural property
• [IHTM24031] IHTM24031 – Agricultural property: definition of agricultural land or pasture
• [IHTM24032] IHTM24032 – Agricultural property: Woodlands
• [IHTM24033] IHTM24033 – Agricultural property: Buildings used for the intensive rearing of livestock or fish
• [IHTM24034] IHTM24034 – Agricultural property: Farm cottages
• [IHTM24035] IHTM24035 – Agricultural property: farm buildings
• [IHTM24036] IHTM24036 – Agricultural property: Farmhouses
• [IHTM24037] IHTM24037 – Agricultural property: Agricultural 'property'
• [IHTM24038] IHTM24038 – Agricultural property: Scotland
• [IHTM24039] IHTM24039 – Agricultural property: Fishing and sporting rights
• [IHTM24040] IHTM24040 – Agricultural property: Contracts and trusts for sale
• [IHTM24050] IHTM24050 – Character appropriate: Introduction
• [IHTM24051] IHTM24051 – Character appropriate: Farmhouses
• [IHTM24052] IHTM24052 – Character appropriate: How are the factors to be balanced
• [IHTM24053] IHTM24053 – Character appropriate: Golding v HMRC [2011] UKFTT 351 (TC)
• [IHTM24060] IHTM24060 – Agricultural purposes: Introduction
• [IHTM24061] IHTM24061 – Agricultural purposes: Qualifying uses of land
• [IHTM24062] IHTM24062 – Agricultural purposes: Other uses of land
• [IHTM24063] IHTM24063 – Agricultural purposes: short rotation coppice
• [IHTM24064] IHTM24064 – Agricultural purposes: Set-aside scheme
• [IHTM24065] IHTM24065 – Agricultural purposes: Qualifying uses of land: the habitat scheme
• [IHTM24066] IHTM24066 – Agricultural purposes: the countryside stewardship scheme
• [IHTM24067] IHTM24067 – Agricultural purposes: Farm Woodland Premium Scheme and other agri-environmental schemes
• [IHTM24068] IHTM24068 – Agricultural purposes: Stud farms
• [IHTM24070] IHTM24070 – Occupation: Introduction
• [IHTM24071] IHTM24071 – Occupation: The occupation condition
• [IHTM24072] IHTM24072 – Occupation: When is property occupied?
• [IHTM24073] IHTM24073 – Occupation: Land Let on Grazing Licence
• [IHTM24074] IHTM24074 – Occupation: Definition of a lease as opposed to a licence
• [IHTM24075] IHTM24075 – Occupation: Northern Ireland
• [IHTM24076] IHTM24076 – Occupation: When is property not occupied?
• [IHTM24080] IHTM24080 – Share farming and contract farming agreements: Introduction
• [IHTM24081] IHTM24081 – Share farming and contract farming agreements: Share farming
• [IHTM24082] IHTM24082 – Share farming and contract farming agreements: Contract farming
• [IHTM24090] IHTM24090 – Occupation of farmhouses, cottages and farm buildings: Introduction
• [IHTM24091] IHTM24091 – Occupation of farmhouses, cottages and farm buildings: Farmhouses
• [IHTM24092] IHTM24092 – Occupation of farmhouses, cottages and farm buildings: Cottages
• [IHTM24093] IHTM24093 – Occupation of farmhouses, cottages and farm buildings: Farm buildings
• [IHTM24100] IHTM24100 – Ownership: Introduction
• [IHTM24101] IHTM24101 – Ownership: The meaning of ownership
• [IHTM24102] IHTM24102 – Ownership: Reversionary interests
• [IHTM24110] IHTM24110 – Replacement property: Introduction
• [IHTM24111] IHTM24111 – Replacement property: Application of IHTA84/S118
• [IHTM24112] IHTM24112 – Replacement property: Limitation of the relief
• [IHTM24113] IHTM24113 – Replacement property: Example of limiting the relief
• [IHTM24114] IHTM24114 – Replacement property: Interaction with business relief
• [IHTM24120] IHTM24120 – Successions: Introduction
• [IHTM24121] IHTM24121 – Successions: Application of IHTA84/S120
• [IHTM24122] IHTM24122 – Successions: The occupation requirement
• [IHTM24123] IHTM24123 – Successions: Example of the occupation requirement
• [IHTM24124] IHTM24124 – Successions: Example of occupation by a company
• [IHTM24125] IHTM24125 – Successions: Application with the transitional provisions (working farmer relief)
• [IHTM24130] IHTM24130 – Successive transfers: Introduction
• [IHTM24131] IHTM24131 – Successive transfers: Application of IHTA84/S121
• [IHTM24132] IHTM24132 – Successive transfers: The occupation condition
• [IHTM24133] IHTM24133 – Successive transfers: Limitations on relief
• [IHTM24134] IHTM24134 – Successive transfers: Examples of relief
• [IHTM24140] IHTM24140 – The rate of relief: Introduction
• [IHTM24141] IHTM24141 – The rate of relief: Vacant possession and the higher rate of relief example of occupation by a company
• [IHTM24142] IHTM24142 – The rate of relief: Grazing licences and the higher rate of relief
• [IHTM24143] IHTM24143 – The rate of relief: Tenancies created on or after 1 September 1995 and the higher rate of relief
• [IHTM24144] IHTM24144 – The rate of relief: Vacant possession and extra statutory concession F17
• [IHTM24145] IHTM24145 – The rate of relief: Transitional provisions for relief (working farmers' relief) at the higher rate for let land
• [IHTM24150] IHTM24150 – Value and Valuation: Agricultural value of agricultural property
• [IHTM24151] IHTM24151 – Value and Valuation: Excess of value over agricultural value, interaction with business relief
• [IHTM24152] IHTM24152 – Value and Valuation: Treatment of mortgages and debts
• [IHTM24153] IHTM24153 – Value and Valuation: Partnership interests
• [IHTM24154] IHTM24154 – Value and Valuation: Buildings and fixtures erected by tenant farmers
• [IHTM24155] IHTM24155 – Value and Valuation: Interaction with exemptions
• [IHTM24160] IHTM24160 – The District Valuer: Introduction
• [IHTM24161] IHTM24161 – The District Valuer: general issues
• [IHTM24162] IHTM24162 – The District Valuer: Extent of agricultural property in the estate
• [IHTM24163] IHTM24163 – The District Valuer: Investigation of character appropriate before the VOA referral
• [IHTM24164] IHTM24164 – The District Valuer: VOA interim report
• [IHTM24165] IHTM24165 – The District Valuer: Role of the District Valuer
• [IHTM24166] IHTM24166 – The District Valuer: Character appropriate
• [IHTM24167] IHTM24167 – The District Valuer: Additional advice on agricultural property
• [IHTM24170] IHTM24170 – Lifetime transfers: Introduction
• [IHTM24171] IHTM24171 – Lifetime transfers: Transfer of part of an agricultural holding
• [IHTM24172] IHTM24172 – Lifetime transfers: Additional conditions
• [IHTM24173] IHTM24173 – Lifetime transfers: The four additional conditions
• [IHTM24174] IHTM24174 – Lifetime transfers: The 'original property'
• [IHTM24175] IHTM24175 – Lifetime transfers: Where shares or securities are the 'original property'
• [IHTM24176] IHTM24176 – Lifetime transfers: Continuing ownership
• [IHTM24177] IHTM24177 – Lifetime transfers: The remaining agricultural property
• [IHTM24178] IHTM24178 – Lifetime transfers: Continuing occupation
• [IHTM24179] IHTM24179 – Lifetime transfers: The transferee
• [IHTM24180] IHTM24180 – Lifetime transfers: Failure to satisfy the additional conditions
• [IHTM24181] IHTM24181 – Lifetime transfers: Replacement property (other than shares or securities)
• [IHTM24182] IHTM24182 – Lifetime transfers: Replacement property: shares or securities
• [IHTM24200] IHTM24200 – Gifts with reservation of benefit: Introduction
• [IHTM24201] IHTM24201 – Gifts with reservation of benefit: Qualifying conditions (excluding shares and securities)
• [IHTM24202] IHTM24202 – Gifts with reservation of benefit: Agricultural property at the time of the GWR charge
• [IHTM24203] IHTM24203 – Gifts with reservation of benefit: Qualifying conditions for shares and securities
• [IHTM24204] IHTM24204 – Gifts with reservation of benefit: Interaction with business relief for shares and securities
• [IHTM24205] IHTM24205 – Gifts with reservation of benefit: Notional transfer by the donee
• [IHTM24206] IHTM24206 – Gifts with reservation of benefit: Disposal of gifted property by the donee
• [IHTM24210] IHTM24210 – Agricultural tenancies: Introduction
• [IHTM24211] IHTM24211 – Agricultural tenancies: Overview of the legislation 1948 to 1995
• [IHTM24212] IHTM24212 – Agricultural tenancies: The Agricultural Holdings (Scotland) Act 2003
• [IHTM24213] IHTM24213 – Agricultural tenancies: The Crofting Acts
• [IHTM24220] IHTM24220 – Agricultural Holdings Act 1986: what is an agricultural holding?
• [IHTM24221] IHTM24221 – Agricultural Holdings Act 1986: the protected annual tenancy
• [IHTM24222] IHTM24222 – Agricultural Holdings Act 1986: extension to statutory protection
• [IHTM24223] IHTM24223 – Agricultural Holdings Act 1986: Exceptions to statutory protection
• [IHTM24224] IHTM24224 – Agricultural Holdings Act 1986: security of tenure
• [IHTM24225] IHTM24225 – Agricultural Holdings Act 1986: sub-tenancies of agricultural land
• [IHTM24226] IHTM24226 – Agricultural Holdings Act 1986: succession to agricultural holdings
• [IHTM24230] IHTM24230 – Inheritance tax implications of the AHA 1986 and Agricultural Holdings (Scotland) Act 1991: Introduction
• [IHTM24240] IHTM24240 – Agricultural Tenancies Act 1995: Introduction
• [IHTM24241] IHTM24241 – Agricultural Tenancies Act 1995: Tenancies excluded from the 1995 Act
• [IHTM24242] IHTM24242 – Agricultural Tenancies Act 1995: The contract of an ATA 1995 Act tenancy
• [IHTM24243] IHTM24243 – Agricultural Tenancies Act 1995: Inheritance tax implications of the ATA 1995
• [IHTM24250] IHTM24250 – Other issues: Milk quotas
• [IHTM24251] IHTM24251 – Other issues: Valuing milk quotas
• [IHTM24252] IHTM24252 – Other issues: Sugar Beet Quotas
• [IHTM24253] IHTM24253 – Other issues: Comparison with the income tax provisions (for farming and exploitation of land)
• [IHTM24254] IHTM24254 – Other issues: Single payment scheme
• [IHTM24255] IHTM24255 – Other issues: Form IHT414
• [IHTM24256] IHTM24256 – European Economic Area (EEA) – transfers of value on or after 22nd April 2009
• [IHTM24257] IHTM24257 – European Economic Area (EEA) – retrospective application for transfers of value before 22 April 2009