Agricultural property relief

Legislation/Regulatory – IHTA84 s. 115(4)

Agricultural relief

Commentary – Tax Reporter ¶658-200
HMRC Guidance – IHTM24032
Case Law – Dixon v IR Commrs

Employees

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

Stable lads

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