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Home / Simons-Taxes /IHT, trusts and estates /Part I7 Special reliefs /Division I7.3 Agricultural property relief (APR) /APR and contracts for sale / I7.341 APR and contracts—the basics

I7.341 APR and contracts—the basics

IHT, trusts and estates

I7.341 APR and contracts—the basics

If the transferor has entered into a binding contract for the sale of agricultural property (or the shares or securities in a company holding agricultural property which he controls) the relief is forfeited¹.

The exceptions are:

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D6.503 International movement of capital—reportable transactions and events

C1.106 Allowable capital losses

A4.214 Claims following further assessments—income tax and capital gains tax

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

C2.501A Compensation and capital gains tax—overview

A1.810 Limitation

E8.271 Liability for Class 1A contributions

E4.1118 Calculation and payment of tax due on retrospective income

E4.1146 The PAYE cumulative basis—overview

E1.1435 Appealing transactions in securities counteraction notices

D1.404B Large company definition for R&D tax relief

B3.1006 The relevant interest

E6.324H Nominated income and gains and the ordering rules

I5.221 Lifetime termination of QIIP—general

I5.1122 More than one settlor (income tax and CGT)

I5.1212 Protector of a foreign trust

E7.234 Other types of lifetime benefit lump sum

B2.472 Tax and tax-related expenditure

D4.104 Company residence and the case law test

C3.1706 PPR relief where there is job-related accommodation