Chapter IHTM24015
| Published date | 20 March 2016 |
| Record Number | IHTM24015 |
| Court | HM Revenue & Customs |
You should establish details of occupation (IHTM24070) and ownership (IHTM24100) from the information provided.
If the deceased had been actively farming their land for the relevant period (as opposed to making it available for others to farm) then business relief (IHTM26001) will be available for any non-agricultural or development value (IHTM24151) of the land and the farm buildings used.
However, you should pay careful attention to claims for 100% relief for farmhouses and cottages. You should ask yourself
- Was the farmhouse (IHTM24091) the centre of the farming operations conducted on the land?
- Was the farmhouse or any cottage truly occupied for agricultural purposes?
- Are the farmhouse and any cottages of a character appropriate...
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