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Home / Simons-Taxes /IHT, trusts and estates /Part I7 Special reliefs /Division I7.3 Agricultural property relief (APR) /Agricultural tenancies / I7.365 Granting agricultural tenancies

I7.365 Granting agricultural tenancies

IHT, trusts and estates

For transfers before 6 April 2024, the granting of a tenancy of agricultural property in the UK, the Channel Islands or the Isle of Man for agricultural purposes is not a transfer

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B6.749 ATED—property developers

B2.218 Surplus business accommodation

I3.367 Fall in value relief—changes in interests in land

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

E4.11120 Additional annual returns by employers—overview

E6.303A Domicile of origin

E8.810 Application for a National Insurance number

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

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

C2.108 Contingent liabilities

B8.210 Restrictions on sideways loss relief

D3.410 Benefits provided by close companies to participators

E4.115 Employment income—place of performance of duties

I5.221 Lifetime termination of QIIP—general

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I5.1212 Protector of a foreign trust

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D4.104 Company residence and the case law test

I5.1304 Beneficiary with contingent interest