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    Inheritance tax - Reliefs - Agricultural property relief - 59295

    Agricultural property relief (APR) reduces the value of a transfer for IHT purposes on both lifetime and death transfers. In order to qualify for relief, the property must fall within the definition of...

    IHT reliefs

    IHT reliefsBusiness property relief (BPR)Amount of relief for:2018/192019/202020/21An interest in a business100%100%100%A farm tenancy held personally100%100%100%In shares in listed company giving control...