Draft amendments to agricultural relief chapter of Inheritance Tax Manual

Draft amendments to agricultural relief chapter of Inheritance Tax Manual (PDF, 388K)

The changes worthy of note are to section 3 (agricultural property), section 5 (occupation) and section 11 (value and valuation). To keep the changes in context, we have made the whole chapter available here, although as the flowcharts in this chapter have not changed, we have not reproduced those again.

We welcome any comments you may have about the revised material, but please note that this exercise is solely to seek comments about the clarity of the guidance and where content and explanations might be improved. It is not an opportunity to open a discussion about our view of either the legislation or case law and we will not respond to comments of this nature.

If you have any comments on these revisions, please email Brian Parker by 30 September 2008.