– see also Agricultural property relief; Farming and market gardening

Business hold-over relief

Commentary – Tax Reporter ¶509-500
HMRC Guidance – BIM55120

Capital allowances

– see Agricultural buildings allowances

Farm cottages

Commentary – Tax Reporter ¶658-500
HMRC Guidance – IHTM24073 ; IHTM24074
Case Law – Execs of Harrold dec'd

Inheritance tax

Tenancies

– see Agricultural tenancies

Valuation

– see Valuation for inheritance tax

Woodlands

Commentary – Tax Reporter ¶509-500
HMRC Guidance – BIM55120