SVM112000 - IHT Agricultural Property Relief: Contents

  1. SVM112010
    Introduction
  2. SVM112020
    Agricultural Relief - Practice Notes / dealing with companies where AR may be an issue
  3. SVM112030
    Rates of Relief
  4. SVM112040
    Shares or Securities which give control
  5. SVM112050
    Agricultural Property, Agricultural Value and Agriculture
  6. SVM112060
    Company occupation / ownership tests
  7. SVM112070
    Occupation Rule
  8. SVM112080
    Ownership Rule (Agricultural Property)
  9. SVM112090
    Replacement Provisions (Agricultural Property)
  10. SVM112100
    Share Ownership Test
  11. SVM112110
    Replacement Provisions (Shares or Securities)
  12. SVM112120
    Shares/Securities subject to a binding contract for sale
  13. SVM112130
    Liquidation / Winding-up
  14. SVM112140
    Relief on lifetime transfers: (additional) tax payable on transferor's death - additional conditions
  15. SVM112150
    Effect of Failure to satisfy additional conditions
  16. SVM112160
    Additional Conditions - Replacement Provisions
  17. SVM112170
    References to the Valuation Office Agency