HMRC guidance: Woodland owners - tax planning

Released 9 July 2018

HMRC have published new guidance explaining about relief from inheritance tax and capital gains tax for owners of a woodland.

Woodland owners: tax planning explains that to preserve and protect national heritage for the benefit of the public, the Government introduced the ‘Conditional Exemption Tax Incentive Scheme’ offering landowners - including owners of woodland sites - conditional exemption from inheritance tax and capital gains tax, providing certain criteria are met. The guidance explains who is eligible and how the scheme works.

View the guidance Woodland owners: tax planning.

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