IHTM24000 - Agricultural relief: contents

  1. IHTM24001
    Introduction
  2. IHTM24011
    Overview of agricultural relief: Outline of the relief
  3. IHTM24012
    Overview of agricultural relief: General conditions
  4. IHTM24013
    Overview of agricultural relief: Information sources
  5. IHTM24014
    Overview of agricultural relief: Reviewing the information
  6. IHTM24015
    Overview of agricultural relief: Sole farming businesses
  7. IHTM24016
    Overview of agricultural relief: Farming partnerships
  8. IHTM24017
    Overview of agricultural relief: Deceased as landlord
  9. IHTM24020
    Unquoted shares: Introduction
  10. IHTM24021
    Unquoted shares: Sale within three years of death
  11. IHTM24022
    Unquoted shares: Rate of relief
  12. IHTM24023
    Unquoted shares: Occupation and ownership tests
  13. IHTM24024
    Unquoted shares: Replacements
  14. IHTM24030
    Agricultural property: Definition of agricultural property
  15. IHTM24031
    Agricultural property: Definition of agricultural land or pasture
  16. IHTM24032
    Agricultural property: Woodlands
  17. IHTM24033
    Agricultural property: Buildings used for intensive rearing of livestock or fish
  18. IHTM24034
    Agricultural property: Farm cottages
  19. IHTM24035
    Agricultural property: Farm buildings
  20. IHTM24036
    Agricultural property: Farmhouses
  21. IHTM24037
    Agricultural property: Agricultural ‘property'
  22. IHTM24038
    Agricultural property: Scotland
  23. IHTM24039
    Agricultural property: Fishing rights
  24. IHTM24040
    Agricultural property: Contracts and trusts for sale
  25. IHTM24050
    Character appropriate: Introduction
  26. IHTM24051
    Character appropriate: Farmhouses
  27. IHTM24052
    Character appropriate: How are the factors to be balanced
  28. IHTM24053
    Character appropriate: Golding v HMRC [2011] UKFTT 351 (TC)
  29. IHTM24060
    Agricultural purposes: Introduction
  30. IHTM24061
    Agricultural purposes: Qualifying uses of land
  31. IHTM24062
    Agricultural purposes: Other uses of land
  32. IHTM24063
    Agricultural purposes: Short rotation coppice
  33. IHTM24064
    Agricultural purposes: Set-aside scheme
  34. IHTM24065
    Agricultural purposes: The habitat scheme
  35. IHTM24066
    Agricultural purposes: Countryside stewardship scheme
  36. IHTM24067
    Agricultural purposes: Farm woodland premium scheme and other agri-environmental schemes
  37. IHTM24068
    Agricultural purposes: Stud farms
  38. IHTM24070
    Occupation: Introduction
  39. IHTM24071
    Occupation: The occupation condition
  40. IHTM24072
    Occupation: When is property occupied?
  41. IHTM24073
    Occupation: When is land let on grazing licence?
  42. IHTM24074
    Occupation: Definition of a lease as opposed to a licence
  43. IHTM24075
    Occupation: Northern Ireland
  44. IHTM24076
    Occupation: When is property not occupied?
  45. IHTM24080
    Share farming and contract farming agreements: Introduction
  46. IHTM24081
    Share farming and contract farming agreements: Share farming
  47. IHTM24082
    Share farming and contract farming agreements: Contract farming
  48. IHTM24090
    Occupation of farmhouses, cottages and farm buildings: Introduction
  49. IHTM24091
    Occupation of farmhouses, cottages and farm buildings: Farmhouses
  50. IHTM24092
    Occupation of farmhouses, cottages and farm buildings: Cottages
  51. IHTM24093
    Occupation of farmhouses, cottages and farm buildings: Farm buildings
  52. IHTM24100
    Ownership: Introduction
  53. IHTM24101
    Ownership: Meaning of ownership
  54. IHTM24102
    Ownership: Reversionary interests
  55. IHTM24110
    Replacement property: Introduction
  56. IHTM24111
    Replacement property: Application of IHTA84/S118
  57. IHTM24112
    Replacement property: Limitation of relief
  58. IHTM24113
    Replacement property: Example of limiting the relief
  59. IHTM24114
    Replacement property: Interaction with business relief
  60. IHTM24120
    Successions: Introduction
  61. IHTM24121
    Successions: Application of IHTA84/S120
  62. IHTM24122
    Successions: The occupation requirement
  63. IHTM24123
    Successions: Example of the occupation requirement
  64. IHTM24124
    Successions: Example of occupation by a company
  65. IHTM24125
    Successions: Application with the transitional provisions (working farmer relief)
  66. IHTM24130
    Successive transfers: Introduction
  67. IHTM24131
    Successive transfers: Application of IHTA84/S121
  68. IHTM24132
    Successive transfers: The occupation condition
  69. IHTM24133
    Successive transfers: Limitations on relief
  70. IHTM24134
    Successive transfers: Examples of relief
  71. IHTM24140
    The rate of relief: Introduction
  72. IHTM24141
    The rate of relief: Vacant possession and the higher rate of relief
  73. IHTM24142
    The rate of relief: Grazing licences and the higher rate of relief
  74. IHTM24143
    The rate of relief: Tenancies created on or after 1/9/1995 and the higher rate
  75. IHTM24144
    The rate of relief: Vacant possession and ESC F17
  76. IHTM24145
    The rate of relief: Transitional provision for relief (working farmers relief) at the higher rate for let land
  77. IHTM24150
    Value and valuation: Agricultural value of agricultural property
  78. IHTM24151
    Value and valuation: Excess of value over agricultural value and Interaction with business relief
  79. IHTM24152
    Value and valuation: Treatment of mortgages and debts
  80. IHTM24153
    Value and valuation: Partnership interests
  81. IHTM24154
    Value and valuation: Buildings and fixtures erected by tenant farmers
  82. IHTM24155
    Value and valuation: Interaction with exemptions
  83. IHTM24160
    The District Valuer: Introduction
  84. IHTM24161
    The District Valuer: General issues
  85. IHTM24162
    The District Valuer: Extent of agricultural property in the estate
  86. IHTM24163
    The District Valuer: Investigation of character appropriate prior to VOA referral
  87. IHTM24164
    The District Valuer: VOA interim report
  88. IHTM24165
    The District Valuer: Role of the DV
  89. IHTM24166
    The District Valuer: Character appropriate
  90. IHTM24167
    The District Valuer: Additional advice on agricultural property
  91. IHTM24170
    Lifetime transfers: Introduction
  92. IHTM24171
    Lifetime transfers: Transfer of part of an agricultural holding
  93. IHTM24172
    Lifetime transfers: Additional conditions
  94. IHTM24173
    Lifetime transfers: The four additional conditions
  95. IHTM24174
    Lifetime transfers: The original property
  96. IHTM24175
    Lifetime transfers: Where shares or securities are original property
  97. IHTM24176
    Lifetime transfers: Continuing ownership
  98. IHTM24177
    Lifetime transfers: The remaining agricultural property
  99. IHTM24178
    Lifetime transfers: Continuing occupation
  100. IHTM24179
    Lifetime transfers: The transferee
  101. IHTM24180
    Lifetime transfers: Failure to satisfy the additional conditions
  102. IHTM24181
    Lifetime transfers: Replacement property (other than shares or securities)
  103. IHTM24182
    Lifetime transfers: Replacement property (shares or securities)
  104. IHTM24200
    Gifts With Reservation (GWRs): Introduction
  105. IHTM24201
    Gifts With Reservation (GWRs): Qualifying conditions (excluding shares)
  106. IHTM24202
    Gifts With Reservation (GWRs): Agricultural property at the time of the GWR charge
  107. IHTM24203
    Gifts With Reservation (GWRs): Qualifying conditions for shares and securities
  108. IHTM24204
    Gifts With Reservation (GWRs): Interaction with business relief for shares and securities
  109. IHTM24205
    Gifts With Reservation (GWRs): Notional transfer by the donee
  110. IHTM24206
    Gifts With Reservation (GWRs): Disposal of gifted property by the donee
  111. IHTM24210
    Agricultural tenancies: Introduction
  112. IHTM24211
    Agricultural tenancies: Overview of the legislation 1948 to 1995
  113. IHTM24212
    Agricultural tenancies: The Agricultural Holdings (Scotland) Act 2003
  114. IHTM24213
    Agricultural tenancies: The Crofting Acts
  115. IHTM24220
    Agricultural Holdings Act (AHA) 1986: What is an agricultural holding?
  116. IHTM24221
    Agricultural Holdings Act (AHA) 1986: The protected tenancy
  117. IHTM24222
    Agricultural Holdings Act (AHA) 1986: Extension to statutory protection
  118. IHTM24223
    Agricultural Holdings Act (AHA) 1986: Exceptions to statutory protection
  119. IHTM24224
    Agricultural Holdings Act (AHA) 1986: Security of tenure
  120. IHTM24225
    Agricultural Holdings Act (AHA) 1986: Sub-tenancies of agricultural land
  121. IHTM24226
    Agricultural Holdings Act (AHA) 1986: Succession to agricultural holdings
  122. IHTM24230
    Inheritance tax implications of the AHA 1986 and Agricultural Holdings (Scotland) Act 1991: Introduction
  123. IHTM24240
    Agricultural Tenancies Act (ATA) 1995: Introduction
  124. IHTM24241
    Agricultural Tenancies Act (ATA) 1995: Tenancies excluded from the 1995 Act
  125. IHTM24242
    Agricultural Tenancies Act (ATA) 1995: The contract of an ATA 1995 Act tenancy
  126. IHTM24243
    Agricultural Tenancies Act (ATA) 1995: Inheritance tax implications of the ATA 1995
  127. IHTM24250
    Other issues: Milk quotas
  128. IHTM24251
    Other issues: Valuing milk quotas
  129. IHTM24252
    Other issues: Sugar beet quotas
  130. IHTM24253
    Other issues: Comparison with the income provisions (for farming and exploitation)
  131. IHTM24254
    Other issues: Single payment scheme
  132. IHTM24255
    Other issues: Form IHT414
  133. IHTM24256
    Other issues: European Economic Area (EEA) - transfers of value on or after 22 April 2009
  134. IHTM24257
    Other issues: European Economic Area (EEA) - retrospective application for transfers of value before 22 April 2009