I7.369 APR Land Owned By A Partner

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Commentary

IHT, trusts and estates

Often a transferor owns a farm which is occupied by a partnership of which he is a partner.

Where the partnership has an agricultural tenancy that began post 31 August 1995 the relevant rate of APR will

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

E4.507S Operation of the charge on securities with artificially enhanced market value

B3.325 General exclusions—first-year qualifying expenditure

B4.130 Summary of OECD guidelines on arm's length principle

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

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

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