IHTM24201 - Gifts with reservation of benefit: Qualifying conditions (excluding shares and securities)
For land and buildings to qualify for agricultural relief where a GWR charge (IHTM24200) arises then
- at the time the gift was made, the property given had to qualify for agricultural relief and you should consider the conditions for relief by reference to the donor’s history of ownership and occupation, at that time.
- at the time of the GWR charge