Agricultural purpose maintained
Atkinson and another (executors of Atkinson, deceased) (TC420)
13 Jul 2010

Tax consequences not appreciated
Jiggens and another v Low and another, Chancery Division
2 Jul 2010

Power over property
A mother, father, daughter and son-in-law run a business in partnership. The balance sheet includes a property that was used for the business, but which has been let out for the past 12 years
30 Jun 2010

Double reduction
A farm, owned by one of the partners in a farming partnership, has been put up as security for a business loan. Will this loan reduce the value of the business for both agricultural and business property relief?
9 Jun 2010

Increasing the boundary
Agricultural property relief now applies across the EEA. PENELOPE LANG explains the benefits
23 Sep 2009

A golden opportunity
MALCOLM GUNN FTII, TEP explains why those with private property companies should be embarking on some succession planning
24 Jun 2009

Right to mine
CRC v Bute, Court of Session, 27 May 2009
19 Jun 2009

Land is investment
McCall and another (personal representatives of McClean (deceased)) v CRC, Court of Appeal, 25 February 2009
5 May 2009

Down on the farm
MARIKA LEMOS analyses the High Court’s decision in Nelson Dance concerning the application of business property relief
22 Apr 2009

Business property
ROBERT ARGLES provides an overview of business property relief and how this can alleviate the burden of inheritance tax
4 Feb 2009

Structure strictures
Will shares in group companies be eligible for business property relief? JAN ELLIS surveys the situation
1 Oct 2008

Agricultural relief
Changes to IHT Manual
20 Aug 2008