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This month's exclusive Accountancy Daily CPD module covers the basic principles of agricultural property relief (APR) as well as the conditions that need to be fulfilled, the special cases that are relevant and the interaction between business property relief (BPR) and APR
Relief is available from inheritance tax (IHT) through APR on transfers of agricultural land along with appropriate buildings associated with the land in the UK, Channel Islands and the Isle of Man, and since the Finance Act 2009 elsewhere in the European Economic Area, which meet the ownership requirements.
Completing this module will enable you to:
- Understand the basic principles of APR
- Describe the conditions that need to be fulfilled and particular issues
- Describe the special cases that are relevant
- Explain the other matters including the interaction between BPR and APR
The course lecturer is Tony Jenkins CTA, a freelance tax lecturer with his own practice and has over 30 years’ experience in training and advising clients in all types of businesses.
This CPD module takes 20 minutes to complete and is followed by a short quiz to ensure thorough learning. Any CPD learning is also automatically added to Your CPD Tracker.
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