Protecting Tax Exemptions for Farmers

Course Content

The course provides an overview of the main IHT and CGT reliefs which primarily concern farmers and landowners and matters professional agents should be aware of to ensure the various reliefs are not compromised.

The course will cover:

• Farmhouses and APR
• Definitions of farming
• Issues of occupation with APR/BPR
• BPR and hope value, off-balance sheet assets
• Entrepreneurs’ Relief, mere assets and associated disposals
• Rollover relief
• Sales proceeds instalments, slice of the action scenarios
• VAT and preserving zero-rated status
• Restructuring and succession issues