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Home / Simons-Taxes /IHT, trusts and estates /Part I7 Special reliefs /Division I7.4 Non-agricultural woodlands /IHT treatment of non-agricultural woodlands / I7.408 Non-agricultural woodlands—planning for IHT
Commentary

I7.408 Non-agricultural woodlands—planning for IHT

IHT, trusts and estates

Deciding whether to make an election or not can in certain circumstances be a very difficult choice.

An ideal case for election would be where, under the Will of A, a life interest in very valuable woodlands is given to B aged 80. There would be little chance of a disposal during B's (probably

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