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- 1.Agricultural Property Relief: Let Farms
- Publish Date
- 16 Nov 2009
- Organisation
- Brodies LLP
- Summary
The general rule is that 50% Agricultural Property Relief from Inheritance Tax applies on let agricultural land and buildings whereas 100% APR is available on vacant agricultural land or buildings.
- Jurisdictions
-
- United Kingdom
- Sectors
-
- Real Estate
- Property Law
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