Chapter IHTM24201
| Published date | 20 March 2016 |
| Record Number | IHTM24201 |
| Court | HM Revenue & Customs |
For land and buildings to qualify for agricultural relief where a GWR charge (IHTM24200) arises then
- at the time the gift was made, the property given had to qualify for agricultural relief and you should consider the conditions for relief by reference to the donor’s history of ownership and occupation, at that time.
-
at the time of the GWR charge
- the property must have been agricultural...
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