Contents:

• [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