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Home / Simons-Taxes /IHT, trusts and estates /Part I7 Special reliefs /Division I7.3 Agricultural property relief (APR) /APR and settled property / I7.353 APR and relevant property trusts

I7.353 APR and relevant property trusts

IHT, trusts and estates

Agricultural property relief (APR) operates as a reduction in the value transferred by a transfer of value¹. For the meaning of transfer of value see I3.102 and I3.111 However, for the purposes of APR references to a transfer of value include references to occasions of charge on settled property not subject

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I7.333A Companies and replacement APR property

B3.340A Hire purchase of plant and machinery and similar contracts

E6.303A Domicile of origin

D7.1140 Methods of leaving the REIT regime

E8.810 Application for a National Insurance number

B2.413 Car hire

A4.557 Late filing penalties—company tax returns

I4.562 Sales and mortgages of reversionary interests

I5.251 Absolute entitlement by the life tenant

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.1231 Leases—deemed premiums

E4.1146 The PAYE cumulative basis—overview

C3.305 Rollover relief—time limit for acquisition of replacement assets

C1.511 Use of Mansworth v Jelley losses

E7.234 Other types of lifetime benefit lump sum

C2.106 Deferred and contingent consideration on disposals

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

C2.1016 Option to subscribe for shares in a company (share warrants)

E3.192 CGT loss relief on disposal of EIS shares

D6.233 Rights issue—sale of rights nil paid

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