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Business & Agricultural Property
Business property relief due
N V Pawson (deceased) (TC1748)
6 Feb 2012
Replacement home
A client was left a life interest in the property occupied by her and her partner until his death. As the house was located some distance from the rest of her family the property was sold and a replacement purchased
7 Dec 2011
What is occupation?
CRC v C Atkinson and P Smith (executors of W M Atkinson deceased), Upper Tribunal (Tax and Chancery Chamber)
24 Nov 2011
Business and Agricultural Property Relief
By Toby Harris LLB, CTA, TEP; £75
25 Aug 2011
Partnership land
What is the general tax position where a partner introduces land into a partnership to mitigate future inheritance tax liabilities?
23 Aug 2011
Trees and PIPs
A transfer of a partnership interest is subject to stamp duty land tax if it is to a ‘property investment partnership’ (PIP)
5 Jul 2011
Definitely a farm
Arthur F Golding; Julia Anne Middleton (executors of the will of Dennis Golding deceased) (TC1211)
23 Jun 2011
The farming game
MICHAEL BLAKE warns advisers not to take business property relief for granted
21 Jun 2011
Tack shop
A brother and sister own a tack shop standing on a green belt property, but the business is carried on by the sister and her daughter. The brother wishes to gift his share of the property to his sister, but there is concern as to the capital gains tax consequences of ‘hope’ value
24 May 2011
Fair view
HEIDI POON asks if there are greener pastures for business property relief after the Balfour case
17 May 2011
Passing on Old MacDonald’s farm
MICHAEL BLAKE shows how a claim to agricultural property relief can be lost without even trying
3 May 2011
Fields of gold
The taxpayers own and live on a small-holding where farming is carried on, but at a loss. A substantial offer has been made to purchase part of the property for a housing development
9 Mar 2011
