Chapter IHTM24039
| Published date | 20 March 2016 |
| Record Number | IHTM24039 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
The value of fishing rights does not form part of the agricultural value of agricultural land. Accordingly agricultural relief is not due. However, fishing rights may qualify for business relief (IHTM26001). The circumstances in which other sporting rights may be treated as agricultural property will normally be considered by the District Valuer (DV) (IHTM23002). You should draw the DV’s attention to...
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