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Chapter 14: Business and agricultural property relief and woodlands relief

Tax Planning: 2021/22

Edited by:
Mark McLaughlin
Publisher:
Bloomsbury Professional
Edition:
2021/22 edition
Publication Date:
September 2021
Law Stated At:
July 2021
BUSINESS PROPERTY RELIEF AGRICULTURAL PROPERTY RELIEF Investments in the context of farming Farming partnership Period of ownership or occupation Agricultural value The level of relief The main estate planning lessons Other ways of using APR Will planning Other advantages of delaying such gifts until death Deeds of variation ( IHTA 1984, s 142 ) Mortgaging or charging agricultural or business assets Tax planning for agricultural property: agricultural cottages and the farmhouse Tax planning for agricultural property: fallow land and other farming assets Tenant farmers Farming companies Habitat schemes Special types of farming Basic Payment Scheme (BPS) ‘Buy and sell’ agreements/arrangements WOODLANDS RELIEF ...

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