As a farmer, you are likely aware of the importance of Agricultural Property Relief (APR) in managing inheritance tax liabilities. At Blackstone Solicitors, we understand that navigating the complexities of APR can be challenging. This article aims to clarify the “two year ownership” rule in APR, ensuring you are well-informed and can make the most […]
One of the most significant, yet often misunderstood, aspects of APR assessments is the distinction between “agricultural value” and “market value.” As a farmer, understanding this distinction is crucial for effective estate planning and ensuring you maximise the tax relief available to you. This article provides a clear explanation of the differences between agricultural value […]
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