Birdwatch Note Rating
2024-11-21 14:36:29 UTC - HELPFUL
Rated by Participant: DF60A2F243239187CE4FDE5BD514C8C8EE00BCAE0E5490DEF2AF10F895C6F8B2
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