Agricultural tenancies
Death of tenant
Dispositions not treated as transfers of value
Commentary –
Tax Reporter ¶610-950
Grant not a transfer of value
Legislation/Regulatory –
IHTA84 s. 16(1)
Inheritance tax
Commentary –
Quick Overview ¶16490
;
Quick Overview ¶16730
Notice to quit, compensation
Legislation/Regulatory –
IRInt. 138
Rate of relief
Relief
Commentary –
Tax Reporter ¶658-300
Rent payable
Legislation/Regulatory –
FA2003 Sch. 17A, para. 7(4A)
Scotland
Settlements without interests in possession, exit charge
Legislation/Regulatory –
IHTA84 s. 65(6)
Surrender, capital sum derived from asset
Termination, compensation on
Commentary –
Tax Reporter ¶514-650
HMRC Guidance –
CG72450
Case Law –
Davis (H.M. Inspector of Taxes) v. Powell
;
Davis v Henderson (HMIT)
;
Pritchard v Purves (HMIT)
Valuation, hypothetical purchaser