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Business and Agricultural Property Relief

25 August 2011 / Adrian Baird
Issue: 4319 / Categories: Reviews , Inheritance Tax
By Toby Harris LLB, CTA, TEP; £75

Publisher: Bloomsbury Professional; fifth edition

Unlike a famous high street partnership the fifth edition of this work is knowingly undersold. It offers the busy practitioner (for whom it is written) a comprehensive appraisal of the inheritance tax (IHT) reliefs for agricultural property and business property.

But it also offers a similar appraisal of inheritance woodlands deferral relief and the conditional exemption regime for heritage property.

This work has improved with each edition. Although the author claims the work is not for the academic such a reader would not be disappointed by the extremely thorough indexing and weight of cases and materials.

For the busy practitioner the emphasis on providing quick bulleted guides to each chapter and readily accessible examples is complemented by the wealth of practical advice. Throughout a great deal of thought has...

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