Accruer arrangements, partnerships

Agricultural property, meaning

Agricultural value of property

Amount

Fifty per cent rate

Generally

One hundred per cent rate

Transfers pre-March 1992

Amount of

Attribution of value transferred

Availability of relief

Background to relief

Broiler houses used for intensive rearing of poultry, ancillary connection

Business assets gift relief

Business assets of a farmer

Business property relief, interaction with

Claims for relief

Commencement/cessation of trade

Conditions for

Contracts for sale

Country stewardship schemes

Description of relief

European Economic Area

Farm buildings

Farm buildings, occupation period

Farm cottages

Farm fruit growing

Farmhouse

Generally

Occupation period

Of a character appropriate to the property

Farmhouses

Farming companies

Conditions, general

Conditions, specific

Generally

Occupation for two years, qualification

Occupation of property by

Ownership for seven years, qualification

Property subject to a reservation

Rate of relief

Replacements of property

Shares/securities, value attributable to

Transfer of shares/securities

Transfer within seven years before death

Generally

Gifts of business assets

Gifts subject to reservation

Aggregation of occupation and ownership

Death of transferee before transferor

Extension of relief

Farming companies

Generally

Loss of relief

Gifts with reservation

Habitat schemes

Horses, breeding and rearing

Interaction of liabilities

Interaction with other reliefs/exemptions

Business property relief

Exemptions

National heritage property

Woodlands

Joint tenants

Land in habitat schemes

Land set aside

Land, meaning

Main house on small country estate

Minimum period of occupation or ownership

Occupation of bungalow on farm by deceased, requisite period

Ownership, minimum period of

Partnership changes disregarded

Replacement property

Successions

Two/seven year requirement

Partly exempt transfers

Partnerships

Accruer arrangements

Changes disregarded

Generally

Limited

Occupation of property by

Rate

Seven years' ownership, qualification

Transfers made before 10 March 1981

Two years' occupation, qualification

Persons qualifying for relief

Generally

Replacements of property

Reversionary interests

Seven years' ownership, qualification

Successions

Two years' occupation, qualification

Potentially exempt transfer

Potentially exempt transfers

Property qualifying

Agricultural property, meaning

Agricultural tenancies

Agricultural value, meaning

Contract for sale, property subject to

Property subject to a reservation

Quotas

Rates of tax

Replacement of property

Replacement property

Generally

Transfers within seven years before death

Residential cottage with garden and orchard

Set aside land

Settled property

Generally

No qualifying interest in possession

Qualifying interest in possession

Short rotation coppice

Situation of property

Stud farms

Successions

Tax burden, allocation among beneficiaries

Transfer of tenanted agricultural land

Transfer on death

Transfers between spouses

Transfers pre-10 March 1981

Farming companies

Generally

Partnerships

Persons qualifying for relief

Property qualifying for relief

Rate of relief

Relief, amount

Rough grazing land

Settled property

Transfers within seven years before death

Company reconstructions

Death of transferee before transferor

Generally

Part only of property qualifying

Practical considerations

Replacement of property

Replacement property

Transfers within three years before death

Valuation

Value

Value for tax

Value transferred by disposition of house and barn

Woodland