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Home / Simons-Taxes /IHT, trusts and estates /Part I7 Special reliefs /Division I7.3 Agricultural property relief (APR) /Agricultural tenancies / I7.361 Introduction to agricultural tenancies

I7.361 Introduction to agricultural tenancies

IHT, trusts and estates

I7.361 Introduction to agricultural tenancies

A lease of agricultural property which has a value of its own (for example, a long rent free lease of land sublet to a tenant farmer) can qualify for relief in the same way as

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A4.204 Claims procedure—corporation tax

I9.421 Situs of simple contract debts for IHT

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

B5.123 BPS—negligible value claims

C2.501A Compensation and capital gains tax—overview

A1.810 Limitation

E8.271 Liability for Class 1A contributions

I5.251 Absolute entitlement by the life tenant

C2.1231 Leases—deemed premiums

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

C3.305 Rollover relief—time limit for acquisition of replacement assets

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

E4.1167 Payments made after leaving and after issue of form P45

D6.711 Liquidation—capital gains implications

C2.1016 Option to subscribe for shares in a company (share warrants)

B2.472 Tax and tax-related expenditure

E1.416 Dividends from non-UK resident companies—general

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