Agricultural property relief

Legislation/Regulatory – IHTA84 s. 116(6)

Co-ownership of property

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

Gifts and survivorship

Commentary – Rossdale: Probate and Administration of Estates ¶43-030

Inheritance tax thereon, liability of PRs

Commentary – Finney on Personal Representatives 10.9.1

Insolvent estates

Commentary – Rossdale: Probate and Administration of Estates ¶33-150

Not severable by will

Commentary – Finney on Personal Representatives 1.3.2

Probate not required

Commentary – Finney on Personal Representatives 7.3.1Finney on Personal Representatives 7.3.2

Property not available as part of the estate

Commentary – Rossdale: Probate and Administration of Estates ¶28-010Rossdale: Probate and Administration of Estates ¶28-020

Property not disposable by will

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

Right to vacant possession

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

Tenancies in common (distinguished)

Commentary – Finney on Personal Representatives 1.3.2

Unlawful killing, forfeiture rule

Commentary – Rossdale: Probate and Administration of Estates ¶44-050