Chapter IHTM24122

Published date20 March 2016
Record NumberIHTM24122
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

The relationship between IHTA84/S120 (1)(a) and IHTA84/S117 (a) is not precisely defined in the legislation. IHTA84/S117 (a) requires the deceased/transferor to have occupied (IHTM24070) the property for the purposes of agriculture (IHTM24060) for the two year period and IHTA84/S120 (1)(a) applies where the deceased/transferor succeeds to property on someone else’s death and later occupies it. The deceased/transferor is deemed to have occupied it from the date of that death.

However IHTA84/S120 (1)(a) does not expressly say whether the occupation referred to, whether actual or deemed, is or is not occupation for the purposes of agriculture as required by IHTA84/S117 (a).

In practice, you should apply IHTA84/S120 (1)(a) as if it deems occupation for the purposes of agriculture from the date of the earlier death provided

  • the deceased/transferor subsequently occupies the property for agricultural purposes, and
  • the property was not at any time between the earlier date and later transfer occupied for non-agricultural...

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