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20 August 2008
Changes to IHT Manual
HMRC have made some changes to the agricultural relief chapter in their IHT Manual.
The changes worthy of note are to section 3 (agricultural property), section 5 (occupation) and section 11 (value and valuation). C
Comments about the revised material are welcome, but should be restricted to the clarity of the guidance and how content and explanations might be improved. Comments can be e-mailed to Brian Parker by 30 September 2008 via the HMRC website.
