SVM112000 – IHT Agricultural Property Relief: Contents


SVM112010Introduction
SVM112020Agricultural Relief – Practice Notes / dealing with companies where AR may be an issue
SVM112030Rates of Relief
SVM112040Shares or Securities which give control
SVM112050Agricultural Property, Agricultural Value and Agriculture
SVM112060Company occupation/ownership tests
SVM112070Occupation Rule
SVM112080Ownership Rule (Agricultural Property)
SVM112090Replacement Provisions (Agricultural Property)
SVM112100Share Ownership Test
SVM112110Replacement Provisions (Shares or Securities)
SVM112120Shares / Securities subject to a binding contract for sale
SVM112130Liquidation / Winding-up
SVM112140Relief on lifetime transfer: (additional) tax payable on transferor’s death – additional conditions
SVM112150Effect of Failure to satisfy additional conditions
SVM112160Additional Conditions – Replacement Provisions
SVM112170References to the Valuation Office Agency