SVM112000 - IHT Agricultural Property Relief: Contents

1. SVM112010

   Introduction
2. SVM112020

   Agricultural Relief - Practice Notes / dealing with companies where AR may be an issue
3. SVM112030

   Rates of Relief
4. SVM112040

   Shares or Securities which give control
5. SVM112050

   Agricultural Property, Agricultural Value and Agriculture
6. SVM112060

   Company occupation / ownership tests
7. SVM112070

   Occupation Rule
8. SVM112080

   Ownership Rule (Agricultural Property)
9. SVM112090

   Replacement Provisions (Agricultural Property)
10. SVM112100

    Share Ownership Test
11. SVM112110

    Replacement Provisions (Shares or Securities)
12. SVM112120

    Shares/Securities subject to a binding contract for sale
13. SVM112130

    Liquidation / Winding-up
14. SVM112140

    Relief on lifetime transfers: (additional) tax payable on transferor's death - additional conditions
15. SVM112150

    Effect of Failure to satisfy additional conditions
16. SVM112160

    Additional Conditions - Replacement Provisions
17. SVM112170

    References to the Valuation Office Agency