Show Summary Details Too valuable to put at risk Agricultural value When and where does APR apply? Interaction of agricultural property relief (APR) and business property relief (BPR) What is a ‘failed potentially exempt transfer’ (PET)? Farming for the environment and set-aside land Farmer (Farmer’s Executors) v IRC Do Farmer and Balfour still apply? Marquess of Hertford (Dec’d) – Net value of the entire business Prosser v IRC (Lands Tribunal) Earl of Balfour – ‘investment business’ Vigne and holding investments Firth, the portfolio of evidence and the trading spectrum The Gill case in the context of APR/BPR planning More dispute cases – Guest The importance of APR/BPR and farm succession planning The OTS and APPG impact on farm succession planning Dealing with a ‘living farm business’ on death ...