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For gifts taken after the 1st January 2015 where an individual initially qualifies as a farmer for the relief and claims it , and they then subsequently sell a parcel of land that relief was not claimed on within the six year period , meaning they would no longer meet the 80% asset test , would they no longer qualify as a farmer and would the agricultural relief previously granted be clawed back even though they meet all the other requirements

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Asked on 16 September 2019 9:42 am