IHTM24000 - Agricultural relief: contents
Introduction
| IHTM24001 | Introduction to agricultural relief |
Overview of agricultural relief
| IHTM24011 | Outline of the relief |
| IHTM24012 | General conditions |
| IHTM24013 | Information sources |
| IHTM24014 | Reviewing the information. |
| IHTM24015 | Sole farming businesses |
| IHTM24016 | Farming partnerships |
| IHTM24017 | Deceased as landlord |
Unquoted shares
| IHTM24020 | Introduction |
| IHTM24021 | Sale within three years of death |
| IHTM24022 | Rate of relief |
| IHTM24023 | Occupation and ownership tests |
| IHTM24024 | Replacements |
Agricultural property
| IHTM24030 | Definition of agricultural property |
| IHTM24031 | Definition of agricultural land or pasture |
| IHTM24032 | Woodlands |
| IHTM24033 | Buildings used for intensive rearing of livestock or fish |
| IHTM24034 | Farm cottages |
| IHTM24035 | Farm buildings |
| IHTM24036 | Farmhouses |
| IHTM24037 | Agricultural ‘property’ |
| IHTM24038 | Scotland |
| IHTM24039 | Fishing rights |
| IHTM24040 | Contracts and trusts for sale |
Character appropriate
| IHTM24050 | Introduction |
| IHTM24051 | Farmhouses |
| IHTM24052 | How are the factors to be balanced |
| IHTM24053 | Golding v HMRC [2011] UKFTT 351 (TC) |
Agricultural purposes
| IHTM24060 | Introduction |
| IHTM24061 | Qualifying uses of land |
| IHTM24062 | Other uses of land |
| IHTM24063 | Short rotation coppice |
| IHTM24064 | Set-aside scheme |
| IHTM24065 | The habitat scheme |
| IHTM24066 | Countryside stewardship scheme |
| IHTM24067 | Farm woodland premium scheme and other agri-environmental schemes |
| IHTM24068 | Stud farms |
Occupation
| IHTM24070 | Introduction |
| IHTM24071 | The occupation condition |
| IHTM24072 | When is property occupied? |
| IHTM24073 | When is land let on grazing licence? |
| IHTM24074 | Definition of a lease as opposed to a licence |
| IHTM24075 | Northern Ireland |
Share farming and contract farming agreements
| IHTM24080 | Introduction |
| IHTM24081 | Share farming |
| IHTM24082 | Contract farming |
| IHTM24083 | When is property not occupied? |
Occupation of farmhouses, cottages and farm buildings
| IHTM24090 | Introduction |
| IHTM24091 | Farmhouses |
| IHTM24092 | Cottages |
| IHTM24093 | Farm buildings |
Ownership
| IHTM24100 | Introduction |
| IHTM24101 | Meaning of ownership |
| IHTM24102 | Reversionary interests |
Replacement property
| IHTM24110 | Introduction |
| IHTM24111 | Application of IHTA84/S118 |
| IHTM24112 | Limitation of relief |
| IHTM24113 | Example of limiting the relief |
| IHTM24114 | Interaction with business relief |
Successions
| IHTM24120 | Introduction |
| IHTM24121 | Application of IHTA84/S120 |
| IHTM24122 | The occupation requirement |
| IHTM24123 | Example of the occupation requirement |
| IHTM24124 | Example of occupation by a company |
| IHTM24125 | Application with the transitional provisions (working farmer relief) |
Successive transfers
| IHTM24130 | Introduction |
| IHTM24131 | Application of IHTA84/S121 |
| IHTM24132 | The occupation condition |
| IHTM24133 | Limitations on relief |
| IHTM24134 | Examples of relief |
The rate of relief
| IHTM24140 | Introduction |
| IHTM24141 | Vacant possession and the higher rate of relief |
| IHTM24142 | Grazing licences and the higher rate of relief |
| IHTM24143 | Tenancies created on or after 1/9/1995 and the higher rate |
| IHTM24144 | Vacant possession and ESC F17 |
| IHTM24145 | Transitional provision for relief (working farmers relief) at the higher rate for let land |
Value and valuation
| IHTM24150 | Agricultural value of agricultural property |
| IHTM24151 | Excess of value over agricultural value and Interaction with business relief |
| IHTM24152 | Treatment of mortgages and debts |
| IHTM24153 | Partnership interests |
| IHTM24154 | Buildings and fixtures erected by tenant farmers |
| IHTM24155 | Interaction with exemptions |
The District Valuer
| IHTM24160 | Introduction |
| IHTM24161 | General issues |
| IHTM24162 | Extent of agricultural property in the estate |
| IHTM24163 | Investigation of character appropriate before VOA referral |
| IHTM24164 | VOA interim report |
| IHTM24165 | Role of the DV |
| IHTM24166 | Character appropriate |
| IHTM24167 | Additional advice on agricultural property |
Lifetime transfers
| IHTM24170 | Introduction |
| IHTM24171 | Transfer of part of an agricultural holding |
| IHTM24172 | Additional conditions |
| IHTM24173 | The four additional conditions |
| IHTM24174 | The original property |
| IHTM24175 | Where shares or securities are original property |
| IHTM24176 | Continuing ownership |
| IHTM24177 | The remaining agricultural property |
| IHTM24178 | Continuing occupation |
| IHTM24179 | The transferee |
| IHTM24180 | Failure to satisfy the additional conditions |
| IHTM24181 | Replacement property (other than shares or securities) |
| IHTM24182 | Replacement property (shares or securities) |
Gifts With Reservation (GWRs)
| IHTM24200 | Introduction |
| IHTM24201 | Qualifying conditions (excluding shares) |
| IHTM24202 | Agricultural property at the time of the GWR charge |
| IHTM24203 | Qualifying conditions for shares and securities |
| IHTM24204 | Interaction with business relief for shares and securities |
| IHTM24205 | Notional transfer by the donee |
| IHTM24206 | Disposal of gifted property by the donee |
Agricultural tenancies
| IHTM24210 | Introduction |
| IHTM24211 | Overview of the legislation 1948 to 1995 |
Agricultural Holdings Act (AHA) 1986
| IHTM24220 | What is an agricultural holding? |
| IHTM24221 | The protected tenancy |
| IHTM24222 | Extension to statutory protection |
| IHTM24223 | Exceptions to statutory protection |
| IHTM24224 | Security of tenure |
| IHTM24225 | Sub-tenancies of agricultural land |
| IHTM24226 | Succession to agricultural holdings |
Inheritance tax implications of the AHA 1986 and Agricultural Holdings (Scotland) Act 1991
| IHTM24230 | Introduction |
Agricultural Tenancies Act (ATA) 1995
| IHTM24240 | Introduction |
| IHTM24241 | Tenancies excluded from the 1995 Act |
| IHTM24242 | The contract of an ATA 1995 Act tenancy |
| IHTM24243 | Inheritance tax implications of the ATA 1995 |
Other issues
| IHTM24250 | Milk quotas |
| IHTM24251 | Valuing milk quotas |
| IHTM24252 | Sugar beet quotas |
| IHTM24253 | Comparison with the income provisions (for farming and exploitation) |
| IHTM24254 | Single payment scheme |
| IHTM24255 | Form IHT414 |
| IHTM24256 | European Economic Area (EEA) - transfers of value on or after 22nd April 2009 |
| IHTM24257 | European Economic Area (EEA) - retrospective application for transfers of value before 22 April 2009 |
