Birdwatch Note Rating
2024-11-22 18:23:40 UTC - NOT_HELPFUL
Rated by Participant: 81A843E86F96EED8038CB886ACB992E6B5D22A0F132EF0F43687D696D82B607F
Participant Details
Original Note:
For agricultural land to be free of IHT it must have been owned and occupied for agricultural purposes before its transfer for: 2 yrs if occupied by the owner, a company controlled by them, or their spouse or civil partner. Or 7 years if occupied by someone else. https://www.gov.uk/guidance/agricultural-relief-on-inheritance-tax
All Note Details