The relief extends to the disposal of an asset, or interest in an asset, which is agricultural property for the purposes of agricultural property relief (APR) from inheritance tax1 (see Division I7.3). This will only apply where the asset does not fall within TCGA 1992, s 165(1) because it is
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 17:45