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Farm business tenancies

Language: English Series: Farming News ; 2 March 1995, 35(1)Publication details: 1995Subject(s): Summary: Highlights the minimum period of ownership or occupancy to qualify for 100% IHT relief under the farm business tenancy scheme, the provision for outgoing tenants to claim compensation for planning permission obtained for the farm and 100% relief on Gladstone v Bower tenancies.

Highlights the minimum period of ownership or occupancy to qualify for 100% IHT relief under the farm business tenancy scheme, the provision for outgoing tenants to claim compensation for planning permission obtained for the farm and 100% relief on Gladstone v Bower tenancies.