Birdwatch Note Rating
2024-11-21 11:28:03 UTC - NOT_HELPFUL
Rated by Participant: CDC2633448B093A70B4054615676B2970CD63565CEC2D0977997F3F5EFB79815
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