Chapter IHTM24060

Published date20 March 2016
Record NumberIHTM24060
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

The phrases ‘agricultural purposes’ and ‘for the purposes of agriculture’ are interchangeable, and we use both phrases to mean the same thing in this guidance. The ‘occupation for the purposes of agriculture’ condition under IHTA84/S117 is a single condition. You should not ask who is in occupation and then ask the subsequent question of whether that occupation was for agricultural purposes, You must decide who is in ‘occupation for the purposes of agriculture’. For example, in owner and occupier situations the owner will usually be in occupation for agricultural purposes. In a landlord and tenant situation the tenant will usually be in occupation for agricultural purposes. However, where land is let on informal arrangements you will need to consider this question carefully and the answer will depend on the facts of each case.

To qualify for agricultural relief from Inheritance Tax property must be both

  • agricultural property (IHTM24030) and
  • occupied for agricultural purposes.

It is important that both...

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