Chapter IHTM24024
| Published date | 20 March 2016 |
| Record Number | IHTM24024 |
| Court | HM Revenue & Customs |
The occupation (IHTM24070) and ownership (IHTM24100) tests) in relation to the property are satisfied under IHTA84/S123 (2) if the company
- occupied the original and the replacement property for the purposes of agriculture for a total of two out of the five years ending with the transfer, or
- owned them for seven out of the ten years ending with the transfer and during that time they were occupied by the company or another for the purposes of agriculture.
IHTA84/S123 (3) provides that the period of ownership of the shares required by IHTA84/S123 (1)(b) is determined by adding the period of their ownership to that of the property they replaced in the situation where the transferred...
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