I7.363 Valuation Of Agricultural Tenancies

Home / Simons-Taxes /IHT, trusts and estates /Part I7 Special reliefs /Division I7.3 Agricultural property relief (APR) /Agricultural tenancies / I7.363 Valuation of agricultural tenancies

Commentary

IHT, trusts and estates

Agricultural tenancies are almost invariably non-assignable, but are still capable of having a taxable value.

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

TAKE A FREE TRIAL

I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

B3.340A Hire purchase of plant and machinery and similar contracts

E4.11120 Additional annual returns by employers—overview

I3.750 POAT—introduction to existing arrangements

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

B5.820 Charity's profits of trade—general liability to income tax

C2.201 Allowable expenditure for capital gains—overview

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.108 Contingent liabilities

E4.1318 Special mixed fund rules

I8.335 Valuation on death of partner in service

I7.120A BPR and excepted assets

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

I5.221 Lifetime termination of QIIP—general

D1.1061 Substantial shareholding exemption—interaction with other reliefs

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

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

��Ƶ

I7.363 Valuation of agricultural tenancies

IHT, trusts and estates

I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

B3.340A Hire purchase of plant and machinery and similar contracts

E4.11120 Additional annual returns by employers—overview

I3.750 POAT—introduction to existing arrangements

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

B5.820 Charity's profits of trade—general liability to income tax

C2.201 Allowable expenditure for capital gains—overview

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.108 Contingent liabilities

E4.1318 Special mixed fund rules

I8.335 Valuation on death of partner in service

I7.120A BPR and excepted assets

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

I5.221 Lifetime termination of QIIP—general

D1.1061 Substantial shareholding exemption—interaction with other reliefs

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

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

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

I7.363 Valuation of agricultural tenancies

IHT, trusts and estates

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT