Birdwatch Note Rating
2024-11-21 19:42:54 UTC - HELPFUL
Rated by Participant: 8F08F01DFE1A917DDE44BAD6A66782229825877D719AE5D45F6DB60EC711322B
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