Agricultural relief [IHTM24000]

[IHTM24001] Introduction: introduction to agricultural relief
[IHTM24011] Overview of agricultural relief: outline of the relief
[IHTM24012] Overview of agricultural relief: General conditions
[IHTM24013] Overview of agricultural relief Information sources
[IHTM24014] Overview of agricultural relief: Reviewing the information
[IHTM24015] Overview of agricultural relief: Sole farming businesses
[IHTM24016] Overview of agricultural relief: Farming partnerships
[IHTM24017] Overview of agricultural relief: deceased as landlord
[IHTM24020] Unlisted shares: Introduction
[IHTM24021] Unlisted shares: Sale within three years of death
[IHTM24022] Unlisted shares: Rate of relief
[IHTM24023] Unlisted shares: Occupation and ownership tests
[IHTM24024] Unlisted shares: Replacements
[IHTM24030] Agricultural property: definition of agricultural property
[IHTM24031] Agricultural property: definition of agricultural land or pasture
[IHTM24032] Agricultural property: Woodlands
[IHTM24033] Agricultural property: Buildings used for the intensive rearing of livestock or fish
[IHTM24034] Agricultural property: Farm cottages
[IHTM24035] Agricultural property: farm buildings
[IHTM24036] Agricultural property: Farmhouses
[IHTM24037] Agricultural property: Agricultural 'property'
[IHTM24038] Agricultural property: Scotland
[IHTM24039] Agricultural property: Fishing and sporting rights
[IHTM24040] Agricultural property: Contracts and trusts for sale
[IHTM24050] Character appropriate: Introduction
[IHTM24051] Character appropriate: Farmhouses
[IHTM24052] Character appropriate: How are the factors to be balanced
[IHTM24053] Character appropriate: Golding v HMRC [2011] UKFTT 351 (TC)
[IHTM24060] Agricultural purposes: Introduction
[IHTM24061] Agricultural purposes: Qualifying uses of land
[IHTM24062] Agricultural purposes: Other uses of land
[IHTM24063] Agricultural purposes: short rotation coppice
[IHTM24064] Agricultural purposes: Set-aside scheme
[IHTM24065] Agricultural purposes: Qualifying uses of land: the habitat scheme
[IHTM24066] Agricultural purposes: the countryside stewardship scheme
[IHTM24067] Agricultural purposes: Farm Woodland Premium Scheme and other agri-environmental schemes
[IHTM24068] Agricultural purposes: Stud farms
[IHTM24070] Occupation: Introduction
[IHTM24071] Occupation: The occupation condition
[IHTM24072] Occupation: When is property occupied?
[IHTM24073] Occupation: Land Let on Grazing Licence
[IHTM24074] Occupation: Definition of a lease as opposed to a licence
[IHTM24075] Occupation: Northern Ireland
[IHTM24080] Share farming and contract farming agreements: Introduction
[IHTM24081] Share farming and contract farming agreements: Share farming
[IHTM24082] Share farming and contract farming agreements: Contract farming
[IHTM24083] When is property not occupied?
[IHTM24090] Occupation of farmhouses, cottages and farm buildings: Introduction
[IHTM24091] Occupation of farmhouses, cottages and farm buildings: Farmhouses
[IHTM24092] Occupation of farmhouses, cottages and farm buildings: Cottages
[IHTM24093] Occupation of farmhouses, cottages and farm buildings: Farm buildings
[IHTM24100] Ownership: Introduction
[IHTM24101] Ownership: The meaning of ownership
[IHTM24102] Ownership: Reversionary interests
[IHTM24110] Replacement property: Introduction
[IHTM24111] Replacement property: Application of IHTA84/S118
[IHTM24112] Replacement property: Limitation of the relief
[IHTM24113] Replacement property: Example of limiting the relief
[IHTM24114] Replacement property: Interaction with business relief
[IHTM24120] Successions: Introduction
[IHTM24121] Successions: Application of IHTA84/S120
[IHTM24122] Successions: The occupation requirement
[IHTM24123] Successions: Example of the occupation requirement
[IHTM24124] Successions: Example of occupation by a company
[IHTM24125] Successions: Application with the transitional provisions (working farmer relief)
[IHTM24130] Successive transfers: Introduction
[IHTM24131] Successive transfers: Application of IHTA84/S121
[IHTM24132] Successive transfers: The occupation condition
[IHTM24133] Successive transfers: Limitations on relief
[IHTM24134] Successive transfers: Examples of relief
[IHTM24140] The rate of relief: Introduction
[IHTM24141] The rate of relief: Vacant possession and the higher rate of relief example of occupation by a company
[IHTM24142] The rate of relief: Grazing licences and the higher rate of relief
[IHTM24143] The rate of relief: Tenancies created on or after 1 September 1995 and the higher rate of relief
[IHTM24144] The rate of relief: Vacant possession and extra statutory concession F17
[IHTM24145] The rate of relief: Transitional provisions for relief (working farmers' relief) at the higher rate for let land
[IHTM24150] Value and Valuation: Agricultural value of agricultural property
[IHTM24151] Value and Valuation: Excess of value over agricultural value, interaction with business relief
[IHTM24152] Value and Valuation: Treatment of mortgages and debts
[IHTM24153] Value and Valuation: Partnership interests
[IHTM24154] Value and Valuation: Buildings and fixtures erected by tenant farmers
[IHTM24155] Value and Valuation: Interaction with exemptions
[IHTM24160] The District Valuer: Introduction
[IHTM24161] The District Valuer: general issues
[IHTM24162] The District Valuer: Extent of agricultural property in the estate
[IHTM24163] The District Valuer: Investigation of character appropriate before the VOA referral
[IHTM24164] The District Valuer: VOA interim report
[IHTM24165] The District Valuer: Role of the District Valuer
[IHTM24166] The District Valuer: Character appropriate
[IHTM24167] The District Valuer: Additional advice on agricultural property
[IHTM24170] Lifetime transfers: Introduction
[IHTM24171] Lifetime transfers: Transfer of part of an agricultural holding
[IHTM24172] Lifetime transfers: Additional conditions
[IHTM24173] Lifetime transfers: The four additional conditions
[IHTM24174] Lifetime transfers: The 'original property'
[IHTM24175] Lifetime transfers: Where shares or securities are the 'original property'
[IHTM24176] Lifetime transfers: Continuing ownership
[IHTM24177] Lifetime transfers: The remaining agricultural property
[IHTM24178] Lifetime transfers: Continuing occupation
[IHTM24179] Lifetime transfers: The transferee
[IHTM24180] Lifetime transfers: Failure to satisfy the additional conditions
[IHTM24181] Lifetime transfers: Replacement property (other than shares or securities)
[IHTM24182] Lifetime transfers: Replacement property: shares or securities
[IHTM24200] Gifts with reservation of benefit: Introduction
[IHTM24201] Gifts with reservation of benefit: Qualifying conditions (excluding shares and securities)
[IHTM24202] Gifts with reservation of benefit: Agricultural property at the time of the GWR charge
[IHTM24203] Gifts with reservation of benefit: Qualifying conditions for shares and securities
[IHTM24204] Gifts with reservation of benefit: Interaction with business relief for shares and securities
[IHTM24205] Gifts with reservation of benefit: Notional transfer by the donee
[IHTM24206] Gifts with reservation of benefit: Disposal of gifted property by the donee
[IHTM24210] Agricultural tenancies: Introduction
[IHTM24211] Agricultural tenancies: Overview of the legislation 1948 to 1995
[IHTM24212] Agricultural tenancies: The Agricultural Holdings (Scotland) Act 2003
[IHTM24213] Agricultural tenancies: The Crofting Acts
[IHTM24220] Agricultural Holdings Act 1986: what is an agricultural holding?
[IHTM24221] Agricultural Holdings Act 1986: the protected annual tenancy
[IHTM24222] Agricultural Holdings Act 1986: extension to statutory protection
[IHTM24223] Agricultural Holdings Act 1986: Exceptions to statutory protection
[IHTM24224] Agricultural Holdings Act 1986: security of tenure
[IHTM24225] Agricultural Holdings Act 1986: sub-tenancies of agricultural land
[IHTM24226] Agricultural Holdings Act 1986: succession to agricultural holdings
[IHTM24230] Inheritance tax implications of the AHA 1986 and Agricultural Holdings (Scotland) Act 1991: Introduction
[IHTM24240] Agricultural Tenancies Act 1995: Introduction
[IHTM24241] Agricultural Tenancies Act 1995: Tenancies excluded from the 1995 Act
[IHTM24242] Agricultural Tenancies Act 1995: The contract of an ATA 1995 Act tenancy
[IHTM24243] Agricultural Tenancies Act 1995: Inheritance tax implications of the ATA 1995
[IHTM24250] Other issues: Milk quotas
[IHTM24251] Other issues: Valuing milk quotas
[IHTM24252] Other issues: Sugar Beet Quotas
[IHTM24253] Other issues: Comparison with the income tax provisions (for farming and exploitation of land)
[IHTM24254] Other issues: Single payment scheme
[IHTM24255] Other issues: Form IHT414
[IHTM24256] European Economic Area (EEA) – transfers of value on or after 22nd April 2009
[IHTM24257] European Economic Area (EEA) – retrospective application for transfers of value before 22 April 2009

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