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Just a note to let you know how we have enjoyed reading Practial Farm Ideas. It's one of the best farm magazines we have had for a long time and will pass it around for our friends to read - it's so interesting that you just can't put it down. Keep up the good work!

S.J.Perry, Exeter

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Image for Agricultural Property Relief - report

Agricultural Property Relief - report

Price £3.50

 

Contents 

The major causes of rejection of claims 

The rules to gain Agricultural Property Relief 

Period of ownership 

Farming companies 

Tenancies 

Character of the house 

The case of Rosemary Antrobus (dec) 

The Inland Revenue submission 

The tests that apply 

Accounting for APR in Inheritance Tax planning 

interaction with Business Property Relief 

Will Planning 

Expert witnesses 

 

 

Contents 

The major causes of rejection of claims 

The rules to gain Agricultural Property Relief 

Period of ownership 

Farming companies 

Tenancies 

Character of the house 

The case of Rosemary Antrobus (dec) 

The Inland Revenue submission 

The tests that apply 

Accounting for APR in Inheritance Tax planning 

interaction with Business Property Relief 

Will Planning 

Expert witnesses 

 


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