Chapter IHTM24075

Published date20 March 2016
Record NumberIHTM24075
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

In Northern Ireland there are different types of licence arrangement (traditionally referred to as ‘conacre lettings’, but strictly conacre and agistment). Where such arrangements are in place the availability of agricultural relief on the land, and on any ‘farmhouse’(IHTM24036) where occupation for agricultural purposes is claimed by reference to the deceased’s involvement with the...

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