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Agricultural Property Relief - report
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
* 2 POINTS
* 2 POINTS
