Agricultural property relief
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 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 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
Single payment scheme
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