Previous edition published as Tollel's business and agricultural property relief. Includes index.
Contents:
Agricultural property: qualifying property -- Agricultural property: agricultural value, the rates of relief, occupation and other aspects -- Agricultural property: areas of particular concern -- Business property: property qualifying for the relief -- Business property: the rates of the relief, the limitations to the relief -- Relevant business property: exceptions to the relief: excepted assets -- Relevant business property: aspects of valuation and the treatment of liabilities -- Relevant business property: exceptions to the relief: 'wholly or mainly holding investments' -- Clawback -- Woodlands -- Overlap of APR and BPR -- Tax shelters -- General planning points -- Will planning -- APR and BPR: the new regime -- Heritage property: what qualifies, undertakings and access -- Heritage property: application for exemption and variation of undertakings -- Heritage property: loss of the exemption -- Heritage property: the regime for relevant property trusts -- Maintenance funds -- Compliance -- Payment of IHT -- Appendix 1: Legislation -- Appendix 2: Statutory instruments -- Appendix 3: Extra statutory concessions -- Appendix 4: HMRC statements -- Appendix 5: HMRC and other press releases -- Appendix 6: Forms used in IHT100 and 400 -- Appendix 7: Immensee farm: a case study -- Appendix 8: Heritage property: the old rules.
This resource is supported by the Institute of Museum and Library Services under the provisions of the Library Services and Technology Act as administered by State Library of Iowa.