IHTM24000 - Agricultural relief: contents

Introduction

1. IHTM24001

   Introduction

Overview of agricultural relief

1. IHTM24011

   Overview of agricultural relief: Outline of the relief
2. IHTM24012

   Overview of agricultural relief: General conditions
3. IHTM24013

   Overview of agricultural relief: Information sources
4. IHTM24014

   Overview of agricultural relief: Reviewing the information
5. IHTM24015

   Overview of agricultural relief: Sole farming businesses
6. IHTM24016

   Overview of agricultural relief: Farming partnerships
7. IHTM24017

   Overview of agricultural relief: Deceased as landlord

Unquoted shares

1. IHTM24020

   Unquoted shares: Introduction
2. IHTM24021

   Unquoted shares: Sale within three years of death
3. IHTM24022

   Unquoted shares: Rate of relief
4. IHTM24023

   Unquoted shares: Occupation and ownership tests
5. IHTM24024

   Unquoted shares: Replacements

Agricultural property

1. IHTM24030

   Agricultural property: Definition of agricultural property
2. IHTM24031

   Agricultural property: Definition of agricultural land or pasture
3. IHTM24032

   Agricultural property: Woodlands
4. IHTM24033

   Agricultural property: Buildings used for intensive rearing of livestock or fish
5. IHTM24034

   Agricultural property: Farm cottages
6. IHTM24035

   Agricultural property: Farm buildings
7. IHTM24036

   Agricultural property: Farmhouses
8. IHTM24037

   Agricultural property: Agricultural ‘property'
9. IHTM24038

   Agricultural property: Scotland
10. IHTM24039

    Agricultural property: Fishing rights
11. IHTM24040

    Agricultural property: Contracts and trusts for sale

Character appropriate

1. IHTM24050

   Character appropriate: Introduction
2. IHTM24051

   Character appropriate: Farmhouses
3. IHTM24052

   Character appropriate: How are the factors to be balanced
4. IHTM24053

   Character appropriate: Golding v HMRC [2011] UKFTT 351 (TC)

Agricultural purposes

1. IHTM24060

   Agricultural purposes: Introduction
2. IHTM24061

   Agricultural purposes: Qualifying uses of land
3. IHTM24062

   Agricultural purposes: Other uses of land
4. IHTM24063

   Agricultural purposes: Short rotation coppice
5. IHTM24064

   Agricultural purposes: Set-aside scheme
6. IHTM24065

   Agricultural purposes: The habitat scheme
7. IHTM24066

   Agricultural purposes: Countryside stewardship scheme
8. IHTM24067

   Agricultural purposes: Farm woodland premium scheme and other agri-environmental schemes
9. IHTM24068

   Agricultural purposes: Stud farms

Occupation

1. IHTM24070

   Occupation: Introduction
2. IHTM24071

   Occupation: The occupation condition
3. IHTM24072

   Occupation: When is property occupied?
4. IHTM24073

   Occupation: When is land let on grazing licence?
5. IHTM24074

   Occupation: Definition of a lease as opposed to a licence
6. IHTM24075

   Occupation: Northern Ireland
7. IHTM24076

   Occupation: When is property not occupied?

Share farming and contract farming agreements

1. IHTM24080

   Share farming and contract farming agreements: Introduction
2. IHTM24081

   Share farming and contract farming agreements: Share farming
3. IHTM24082

   Share farming and contract farming agreements: Contract farming

Occupation of farmhouses, cottages and farm buildings

1. IHTM24090

   Occupation of farmhouses, cottages and farm buildings: Introduction
2. IHTM24091

   Occupation of farmhouses, cottages and farm buildings: Farmhouses
3. IHTM24092

   Occupation of farmhouses, cottages and farm buildings: Cottages
4. IHTM24093

   Occupation of farmhouses, cottages and farm buildings: Farm buildings

Ownership

1. IHTM24100

   Ownership: Introduction
2. IHTM24101

   Ownership: Meaning of ownership
3. IHTM24102

   Ownership: Reversionary interests

Replacement property

1. IHTM24110

   Replacement property: Introduction
2. IHTM24111

   Replacement property: Application of IHTA84/S118
3. IHTM24112

   Replacement property: Limitation of relief
4. IHTM24113

   Replacement property: Example of limiting the relief
5. IHTM24114

   Replacement property: Interaction with business relief

Successions

1. IHTM24120

   Successions: Introduction
2. IHTM24121

   Successions: Application of IHTA84/S120
3. IHTM24122

   Successions: The occupation requirement
4. IHTM24123

   Successions: Example of the occupation requirement
5. IHTM24124

   Successions: Example of occupation by a company
6. IHTM24125

   Successions: Application with the transitional provisions (working farmer relief)

Successive transfers

1. IHTM24130

   Successive transfers: Introduction
2. IHTM24131

   Successive transfers: Application of IHTA84/S121
3. IHTM24132

   Successive transfers: The occupation condition
4. IHTM24133

   Successive transfers: Limitations on relief
5. IHTM24134

   Successive transfers: Examples of relief

The rate of relief

1. IHTM24140

   The rate of relief: Introduction
2. IHTM24141

   The rate of relief: Vacant possession and the higher rate of relief
3. IHTM24142

   The rate of relief: Grazing licences and the higher rate of relief
4. IHTM24143

   The rate of relief: Tenancies created on or after 1/9/1995 and the higher rate
5. IHTM24144

   The rate of relief: Vacant possession and ESC F17
6. IHTM24145

   The rate of relief: Transitional provision for relief (working farmers relief) at the higher rate for let land

Value and valuation

1. IHTM24150

   Value and valuation: Agricultural value of agricultural property
2. IHTM24151

   Value and valuation: Excess of value over agricultural value and Interaction with business relief
3. IHTM24152

   Value and valuation: Treatment of mortgages and debts
4. IHTM24153

   Value and valuation: Partnership interests
5. IHTM24154

   Value and valuation: Buildings and fixtures erected by tenant farmers
6. IHTM24155

   Value and valuation: Interaction with exemptions

The District Valuer

1. IHTM24160

   The District Valuer: Introduction
2. IHTM24161

   The District Valuer: General issues
3. IHTM24162

   The District Valuer: Extent of agricultural property in the estate
4. IHTM24163

   The District Valuer: Investigation of character appropriate prior to VOA referral
5. IHTM24164

   The District Valuer: VOA interim report
6. IHTM24165

   The District Valuer: Role of the DV
7. IHTM24166

   The District Valuer: Character appropriate
8. IHTM24167

   The District Valuer: Additional advice on agricultural property

Lifetime transfers

1. IHTM24170

   Lifetime transfers: Introduction
2. IHTM24171

   Lifetime transfers: Transfer of part of an agricultural holding
3. IHTM24172

   Lifetime transfers: Additional conditions
4. IHTM24173

   Lifetime transfers: The four additional conditions
5. IHTM24174

   Lifetime transfers: The original property
6. IHTM24175

   Lifetime transfers: Where shares or securities are original property
7. IHTM24176

   Lifetime transfers: Continuing ownership
8. IHTM24177

   Lifetime transfers: The remaining agricultural property
9. IHTM24178

   Lifetime transfers: Continuing occupation
10. IHTM24179

    Lifetime transfers: The transferee
11. IHTM24180

    Lifetime transfers: Failure to satisfy the additional conditions
12. IHTM24181

    Lifetime transfers: Replacement property (other than shares or securities)
13. IHTM24182

    Lifetime transfers: Replacement property (shares or securities)

Gifts With Reservation (GWRs)

1. IHTM24200

   Gifts With Reservation (GWRs): Introduction
2. IHTM24201

   Gifts With Reservation (GWRs): Qualifying conditions (excluding shares)
3. IHTM24202

   Gifts With Reservation (GWRs): Agricultural property at the time of the GWR charge
4. IHTM24203

   Gifts With Reservation (GWRs): Qualifying conditions for shares and securities
5. IHTM24204

   Gifts With Reservation (GWRs): Interaction with business relief for shares and securities
6. IHTM24205

   Gifts With Reservation (GWRs): Notional transfer by the donee
7. IHTM24206

   Gifts With Reservation (GWRs): Disposal of gifted property by the donee

Agricultural tenancies

1. IHTM24210

   Agricultural tenancies: Introduction
2. IHTM24211

   Agricultural tenancies: Overview of the legislation 1948 to 1995
3. IHTM24212

   Agricultural tenancies: The Agricultural Holdings (Scotland) Act 2003
4. IHTM24213

   Agricultural tenancies: The Crofting Acts

Agricultural Holdings Act (AHA) 1986

1. IHTM24220

   Agricultural Holdings Act (AHA) 1986: What is an agricultural holding?
2. IHTM24221

   Agricultural Holdings Act (AHA) 1986: The protected tenancy
3. IHTM24222

   Agricultural Holdings Act (AHA) 1986: Extension to statutory protection
4. IHTM24223

   Agricultural Holdings Act (AHA) 1986: Exceptions to statutory protection
5. IHTM24224

   Agricultural Holdings Act (AHA) 1986: Security of tenure
6. IHTM24225

   Agricultural Holdings Act (AHA) 1986: Sub-tenancies of agricultural land
7. IHTM24226

   Agricultural Holdings Act (AHA) 1986: Succession to agricultural holdings

Inheritance tax implications of the AHA 1986 and Agricultural Holdings (Scotland) Act 1991

1. IHTM24230

   Inheritance tax implications of the AHA 1986 and Agricultural Holdings (Scotland) Act 1991: Introduction

Agricultural Tenancies Act (ATA) 1995

1. IHTM24240

   Agricultural Tenancies Act (ATA) 1995: Introduction
2. IHTM24241

   Agricultural Tenancies Act (ATA) 1995: Tenancies excluded from the 1995 Act
3. IHTM24242

   Agricultural Tenancies Act (ATA) 1995: The contract of an ATA 1995 Act tenancy
4. IHTM24243

   Agricultural Tenancies Act (ATA) 1995: Inheritance tax implications of the ATA 1995

Other issues

1. IHTM24250

   Other issues: Milk quotas
2. IHTM24251

   Other issues: Valuing milk quotas
3. IHTM24252

   Other issues: Sugar beet quotas
4. IHTM24253

   Other issues: Comparison with the income provisions (for farming and exploitation)
5. IHTM24254

   Other issues: Single payment scheme
6. IHTM24255

   Other issues: Form IHT414
7. IHTM24256

   Other issues: European Economic Area (EEA) - transfers of value on or after 22 April 2009