Chapter IHTM24163
Published date | 20 March 2016 |
Record Number | IHTM24163 |
Court | HM Revenue & Customs |
Issuer | HM Revenue & Customs |
While the District Valuer will always consider whether or not a property satisfies IHTA1984/S115 (2) caseworkers must also consider whether the character appropriate (IHTM24050) issue may be relevant, before the papers are sent to the District Valuer. If investigations highlight that character appropriate may be an issue, a covering memo should be sent to the District Valuer detailing why this is the case. IHTM24051 outlines the most common situations where it is possible that a farmhouse (IHTM24036) or cottage (IHTM24034) may not qualify as agricultural property (IHTM24030) as well as details of what tests Technical will consider when reaching a decision on character appropriate.
In any case where you do not know the size of any farmhouse or cottage on which agricultural relief has been deducted to get brief details before you make your referral to the District Valuer. However, you should also balance this against the need not to delay making a referral.
If you can obtain information about the farmhouse or cottage before you make your referral to the DV you can consider whether or not ‘character appropriate’ (IHTM24050) may be an issue. If it is, then at the same time you ask the DV whether or not an interim report (IHTM24164) is required, you should request photographs of the property in question from the taxpayers or their agents.
The District Valuer will alert us to the possibility that a farmhouse or cottage may not satisfy the requirements of IHTA84/S115 (2) by issuing an interim report (IHTM24164). The decision on whether or not relief is available on such property rests with Technical.
Details of what land should be included are set out above. We are responsible for establishing the extent of all agricultural property to be taken into account.
Land let away to a third partyWhen you are identifying the total extent of the agricultural property, you need to consider all the agricultural land and pasture in the estate, including land...
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