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Introduction

Overview of agricultural relief: Outline of the relief

Overview of agricultural relief: General conditions

Overview of agricultural relief: Information sources

Overview of agricultural relief: Reviewing the information

Overview of agricultural relief: Sole farming businesses

Overview of agricultural relief: Farming partnerships

Overview of agricultural relief: Deceased as landlord

Unquoted shares: Introduction

Unquoted shares: Sale within three years of death

Unquoted shares: Rate of relief

Unquoted shares: Occupation and ownership tests

Unquoted shares: Replacements

Agricultural property: Definition of agricultural property

Agricultural property: Definition of agricultural land or pasture

Agricultural property: Woodlands

Agricultural property: Buildings used for intensive rearing of livestock or fish

Agricultural property: Farm cottages

Agricultural property: Farm buildings

Agricultural property: Farmhouses

Agricultural property: Agricultural 鈥榩roperty'

Agricultural property: Scotland

Agricultural property: Fishing rights

Agricultural property: Contracts and trusts for sale

Character appropriate: Introduction

Character appropriate: Farmhouses

Character appropriate: How are the factors to be balanced

Character appropriate: Golding v HMRC [2011] UKFTT 351 (TC)

Agricultural purposes: Introduction

Agricultural purposes: Qualifying uses of land

Agricultural purposes: Other uses of land

Agricultural purposes: Short rotation coppice

Agricultural purposes: Set-aside scheme

Agricultural purposes: The habitat scheme

Agricultural purposes: Countryside stewardship scheme

Agricultural purposes: Farm woodland premium scheme and other agri-environmental schemes

Agricultural purposes: Stud farms

Occupation: Introduction

Occupation: The occupation condition

Occupation: When is property occupied?

Occupation: When is land let on grazing licence?

Occupation: Definition of a lease as opposed to a licence

Occupation: Northern Ireland

Occupation: When is property not occupied?

Share farming and contract farming agreements: Introduction

Share farming and contract farming agreements: Share farming

Share farming and contract farming agreements: Contract farming

Occupation of farmhouses, cottages and farm buildings: Introduction

Occupation of farmhouses, cottages and farm buildings: Farmhouses

Occupation of farmhouses, cottages and farm buildings: Cottages

Occupation of farmhouses, cottages and farm buildings: Farm buildings

Ownership: Introduction

Ownership: Meaning of ownership

Ownership: Reversionary interests

Replacement property: Introduction

Replacement property: Application of IHTA84/S118

Replacement property: Limitation of relief

Replacement property: Example of limiting the relief

Replacement property: Interaction with business relief

Successions: Introduction

Successions: Application of IHTA84/S120

Successions: The occupation requirement

Successions: Example of the occupation requirement

Successions: Example of occupation by a company

Successions: Application with the transitional provisions (working farmer relief)

Successive transfers: Introduction

Successive transfers: Application of IHTA84/S121

Successive transfers: The occupation condition

Successive transfers: Limitations on relief

Successive transfers: Examples of relief

The rate of relief: Introduction

The rate of relief: Vacant possession and the higher rate of relief

The rate of relief: Grazing licences and the higher rate of relief

The rate of relief: Tenancies created on or after 1/9/1995 and the higher rate

The rate of relief: Vacant possession and ESC F17

The rate of relief: Transitional provision for relief (working farmers relief) at the higher rate for let land

Value and valuation: Agricultural value of agricultural property

Value and valuation: Excess of value over agricultural value and Interaction with business relief

Value and valuation: Treatment of mortgages and debts

Value and valuation: Partnership interests

Value and valuation: Buildings and fixtures erected by tenant farmers

Value and valuation: Interaction with exemptions

The District Valuer: Introduction

The District Valuer: General issues

The District Valuer: Extent of agricultural property in the estate

The District Valuer: Investigation of character appropriate prior to VOA referral

The District Valuer: VOA interim report

The District Valuer: Role of the DV

The District Valuer: Character appropriate

The District Valuer: Additional advice on agricultural property

Lifetime transfers: Introduction

Lifetime transfers: Transfer of part of an agricultural holding

Lifetime transfers: Additional conditions

Lifetime transfers: The four additional conditions

Lifetime transfers: The original property

Lifetime transfers: Where shares or securities are original property

Lifetime transfers: Continuing ownership

Lifetime transfers: The remaining agricultural property

Lifetime transfers: Continuing occupation

Lifetime transfers: The transferee

Lifetime transfers: Failure to satisfy the additional conditions

Lifetime transfers: Replacement property (other than shares or securities)

Lifetime transfers: Replacement property (shares or securities)

Gifts With Reservation (GWRs): Introduction

Gifts With Reservation (GWRs): Qualifying conditions (excluding shares)

Gifts With Reservation (GWRs): Agricultural property at the time of the GWR charge

Gifts With Reservation (GWRs): Qualifying conditions for shares and securities

Gifts With Reservation (GWRs): Interaction with business relief for shares and securities

Gifts With Reservation (GWRs): Notional transfer by the donee

Gifts With Reservation (GWRs): Disposal of gifted property by the donee

Agricultural tenancies: Introduction

Agricultural tenancies: Overview of the legislation 1948 to 1995

Agricultural tenancies: The Agricultural Holdings (Scotland) Act 2003

Agricultural tenancies: The Crofting Acts

Agricultural Holdings Act (AHA) 1986: What is an agricultural holding?

Agricultural Holdings Act (AHA) 1986: The protected tenancy

Agricultural Holdings Act (AHA) 1986: Extension to statutory protection

Agricultural Holdings Act (AHA) 1986: Exceptions to statutory protection

Agricultural Holdings Act (AHA) 1986: Security of tenure

Agricultural Holdings Act (AHA) 1986: Sub-tenancies of agricultural land

Agricultural Holdings Act (AHA) 1986: Succession to agricultural holdings

Inheritance tax implications of the AHA 1986 and Agricultural Holdings (Scotland) Act 1991: Introduction

Agricultural Tenancies Act (ATA) 1995: Introduction

Agricultural Tenancies Act (ATA) 1995: Tenancies excluded from the 1995 Act

Agricultural Tenancies Act (ATA) 1995: The contract of an ATA 1995 Act tenancy

Agricultural Tenancies Act (ATA) 1995: Inheritance tax implications of the ATA 1995

Other issues: Milk quotas

Other issues: Valuing milk quotas

Other issues: Sugar beet quotas

Other issues: Comparison with the income provisions (for farming and exploitation)

Other issues: Single payment scheme

Other issues: Form IHT414

Other issues: European Economic Area (EEA) - transfers of value on or after 22 April 2009

Environmental Management Agreements: Introduction

Environmental Management Agreements: Qualifying agreements

Environmental Management Agreements: Agricultural property

Environmental Management Agreements: Character appropriate

Environmental Management Agreements: Occupation and ownership

Environmental Management Agreements: Agricultural value

Environmental Management Agreements: Historic agreements

Environmental Management Agreements: AR after the end of a qualifying agreement

Environmental Management Agreements: Investigation