For those farmers engaging in succession planning, it’s well known that farmland in the UK is eligible for Agricultural Property Relief (APR) which provides 100% relief from Inheritance Tax (IHT) and that Tenancies under the 1986 Agricultural Holdings Act, are afforded 50% Inheritance Tax relief. What remains less-well known is that land which is turned…
Read more
Agricultural Property Relief – is planting trees the best option for your estate?
