Agricultural Property Relief - An Introduction to the Basics

Introduction

Families wish to pass on their assets to the next generation in the most efficient way possible, and often using business and or agricultural relief is a well thought out way to do so. It is vital therefore to understand the tax implications of these two valuable reliefs that might be recommended to your clients.

Tax legislation is increasingly complicated, and the protection of the beneficiary must be foremost in any practitioners’ mind.

If you are a practitioner new to this area, then this webinar is for you.

What You Will Learn

This webinar will cover the following:

• How agricultural relief works
• What is ‘agricultural property’, the rates of relief and the ownership requirements?
• Ownership requirements
• Exceptions to ownership requirements
• Farmland held inside companies

This webinar was recorded on 27th September 2023

You can gain access to this webinar and 1,700+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.