Wife inherited land in 1980's. It was subsequently farmed by her husband from then up until his death in 2016. The herd number was in joint names but the farm profits were declared in the husband's name as a sole trade. For 2017, the farm profits have been returned in wife's name. She is now looking at transferring the land to her son. Will she qualify for Retirement relief? Is the period of usage by her husband transferred to her on his death even though the land was always registered in her name. It appears it does as per tax manual 19-06-03 but I'm unsure if the land also has to be transferred on death in order to apply this provision.
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