#116 Feb - May 2021 Vol 29-4

#116 Feb - May 2021 Vol 29-4
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#115 Nov2020-Feb 2021 Vol 29-3

#115  Nov2020-Feb 2021  Vol 29-3
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#114 Aug-Nov 2020 Vol 29-2

#114  Aug-Nov 2020  Vol 29-2
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Well thought out, for the 'man of the land'!

JR Bayley, Cheltenham

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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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