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agricultural property relief

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Practical impact of reduced inheritance tax reliefs premium icon
Real impact
07 Jul 2025
Consultation on IHT changes provides some clarity premium icon
Can we see clearly now?
28 Apr 2025
Claiming APR on farmhouses and cottages premium icon
Filing your claims
24 Feb 2025
Final sittings of the Public Bill Committee debates on the Finance Bill premium icon
And then it was over
24 Feb 2025
Autumn 2024 Budget update: inheritance tax changes premium icon
Early planning essential
11 Nov 2024
Interaction between business relief and agricultural property relief premium icon
A rural idyll – under threat?
12 Aug 2024
Using slurry as fertiliser and making silage clamps safe: maximising the tax relief premium icon
Fruitful soil
24 Jun 2024
Tax treatment of farm tenancies premium icon
Focus on tenancies
26 Feb 2024
Tax and political pressure on farming arrangements and tenancies premium icon
Under pressure
06 Nov 2023
Accounts & tax treatment of farming for the environment premium icon
Farming for the environment
31 Jul 2023
Tax planning from the get go premium icon
Starting well
13 Mar 2023
Where there’s muck… premium icon

Management of farmland can be crucial to agricultural property relief claims

23 Sep 2014
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Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted Investment interest and property rates hiked and personal tax thresholds frozen until 2031
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Holiday pay was not part of regular salary Nutella biscuits were not chocolate covered Conditions for additional dwelling supplement not met HMRC’s letter was not amenable to judicial review No reasonable excuse for failing to submit ATED returns
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This week's opinion: 4 December 2025 Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted
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