Chapter IHTM24120
| Published date | 20 March 2016 |
| Record Number | IHTM24120 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
IHTA84/S120 contains provisions where, in certain circumstances, agricultural relief may be allowed on a second transfer even though the occupation (IHTM24070) and ownership (IHTM24100) requirements of IHTA84/S117 are not satisfied. Broadly, the deceased/transferor must have acquired agricultural property on a death and if they do not meet the occupation and ownership conditions themselves, the provisions of IHTA84/S120 will treat the conditions of IHTA84/S117 as satisfied.
Consequently, the provisions of IHTA84/S120 are not an alternative to IHTA84/S117 which can be applied without regard to the...
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