New tenancy for new IHT Relief
New tenancy for new IHT Relief
- 1996
- Farm Tax Brief 11(6) June 1996, 46-48(3) .
Considers how Agricultural Property Relief at 100% - usually restricted to farmland subject to a tenancy which commenced on or after 1st September 1995, can be available for land let before that date without giving up rights under the Agricultural Holdings Act 1986. Case law.
AGRICULTURAL HOLDINGS ACT 1986
AGRICULTURAL PROPERTY RELIEFS
AGRICULTURAL TENANCIES ACT 1995
PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
FARM BUSINESS TENANCIES
FRIENDS PROVIDENT V BRITISH RALIWAYS BOARD
INHERITANCE TAX ACT 1984
JENKIN R LEWIS AND SONS LTD V KERMAN
SAUNDERS V RALPH
Considers how Agricultural Property Relief at 100% - usually restricted to farmland subject to a tenancy which commenced on or after 1st September 1995, can be available for land let before that date without giving up rights under the Agricultural Holdings Act 1986. Case law.
AGRICULTURAL HOLDINGS ACT 1986
AGRICULTURAL PROPERTY RELIEFS
AGRICULTURAL TENANCIES ACT 1995
PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
FARM BUSINESS TENANCIES
FRIENDS PROVIDENT V BRITISH RALIWAYS BOARD
INHERITANCE TAX ACT 1984
JENKIN R LEWIS AND SONS LTD V KERMAN
SAUNDERS V RALPH