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Home / Simons-Taxes /IHT, trusts and estates /Part I7 Special reliefs /Division I7.3 Agricultural property relief (APR) /Agricultural tenancies / I7.368 Partnerships and agricultural tenancies

I7.368 Partnerships and agricultural tenancies

IHT, trusts and estates

An interest in a partnership is entitled to APR to the extent that the value transferred is attributable to agricultural property. In allocating liabilities between the agricultural and non-agricultural assets of the partnership, debts charged on specific property (such as mortgages) are set against that property but HMRC practice¹

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E5.607 Corporate members

E5.406A Employees of European Union institutions—tax exemptions

I4.142A Liabilities which are not discharged out of the estate

B2.218 Surplus business accommodation

I7.504 Designation for the conditional exemption

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

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

E4.622 Vans—main rules

C2.201 Allowable expenditure for capital gains—overview

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

B2.315 The concept of wholly and exclusively

E4.1146 The PAYE cumulative basis—overview

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

D3.410 Benefits provided by close companies to participators

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

B5.846 Charities and close companies

E3.192 CGT loss relief on disposal of EIS shares

D1.1422 Calculating NGIE and ANGIE