Agricultural property relief

Legislation/Regulatory – IHTA84 s. 115(4)

Agricultural relief

Commentary – Tax Reporter ¶658-200
HMRC Guidance – IHTM24051 ; IHTM24063 ; IHTM24064 ; IHTM24065 ; IHTM24066 ; IHTM24068 ; IHTM24250
Case Law – Arnander & Ors (Executors of McKenna dec'd) v. R & C Commrs ; Cottle v Coldicott (HMIT) ; Dixon v IR Commrs ; Higginson's Executors v IR Commrs ; Lloyds TSB (as personal representative of Antrobus dec'd) v IR Commrs ; Rosser v IR Commrs ; Taylor (personal representative of Sosnowski) v IR Commrs ; Wheatley's Executors v IR Commrs ; Williams (Personal Representative of Mary Philomena Williams dec'd) v. R & C Commrs

Employees

Commentary – Tax Reporter ¶485-120
HMRC Guidance – EIM68500

Stable lads

Commentary – Tax Reporter ¶485-140
HMRC Guidance – EIM31815 ; EIM68502 ; EIM68515 ; EIM68520 ; EIM68525