Chapter IHTM24016
| Published date | 20 March 2016 |
| Record Number | IHTM24016 |
| Court | HM Revenue & Customs |
You will not normally need to investigate land and tenancies owned by a partnership and used in the business or milk quotas, (IHTM24250) as either agricultural or business relief (IHTM26002) will usually apply.
However, if a deduction is made a against the deceased’s personal estate, for a partnership that was in deficit you may need to value the partnership assets to make sure the deduction being claimed is correct. For example, a partnership tenancy will probably not have been included when it does have some value. Obtaining...
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