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Chapter 4: Agricultural property: areas of particular concern

Agricultural, Business and Heritage Property Relief

Chris Erwood CTA, ATT, TEP
Bloomsbury Professional
Publication Date:
September 2023
Law Stated At:
September 2023
No contract for sale Joint ownership Partnerships Trusts Replacement property Controlled companies Successive transfers and inherited ownership Problems arising out of successive Gladstone v Bowers and grazing agreements Valuation of agricultural property The valuation of farmhouses in the light of Antrobus No. 2 Planning exercises relating to tenancy valuation Sales of quoted shares within 12 months of death Land sold within four years after death Sales ...

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