Birdwatch Note Rating
2024-11-21 14:24:12 UTC - HELPFUL
Rated by Participant: AD99C92E5D745A1F894010E17637B8351A8A65F800624020490B3436EF712E8A
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