Agricultural property relief

Legislation/Regulatory – IHTA84 s. 116(6)

Generally

Commentary – Rossdale: Probate and Administration of Estates ¶19-020

Not severable by will

Commentary – Finney on Personal Representatives 1.3.2

Probate not required

Commentary – Finney on Personal Representatives 2.3.1 ; Finney on Personal Representatives 2.3.2

Property not disposable by will

Commentary – Finney on Personal Representatives 1.3.1 ; Finney on Personal Representatives 1.3.2

Right to vacant possession

Commentary – Tax Reporter ¶658-700
HMRC Guidance – IHTM23202 ; IHTM24142 ; IHTM24143 ; IHTM24144

Severance

Commentary – Rossdale: Probate and Administration of Estates ¶28-020

Tenancies in common (distinguished)

Commentary – Finney on Personal Representatives 1.3.2

Tenants in common distinguished

Commentary – Rossdale: Probate and Administration of Estates ¶28-010