Chapter IHTM24210
| Published date | 20 March 2016 |
| Record Number | IHTM24210 |
| Court | HM Revenue & Customs |
For inheritance tax purposes we need to consider whether or not agricultural land is subject to a tenancy. If it is the value of the land (IHTM24150) and the rate of agricultural relief that is likely to be available (IHTM24140) will both be affected.
There may also be rare occasions where we need to value an agricultural tenancy
- Where a partnership/business is in deficit, but holds an agricultural tenancy (IHTM24016) ...
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