Chapter IHTM24171
Published date | 20 March 2016 |
Record Number | IHTM24171 |
Court | HM Revenue & Customs |
Issuer | HM Revenue & Customs |
The property transferred may not be within the definition of agricultural property (IHTM24030) when considered in isolation but be within the definition when considered as part of the transferor’s estate as a whole immediately before the transfer. An example is a transfer of a farmhouse by a transferor who retains the land to which it is appropriate (IHTM24036). You may need to consider whether the property transferred is agricultural property at different dates, and possibly with different results:
- in determining the value transferred at the time of the transfer,
- in relation to the additional conditions IHTM24173, and
- in relation to the GWR provisions. (IHTM24200).
Whether the property transferred, such as a farmhouse, is agricultural property at the time of the...
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