I12.1141 Introductory

Spouses and civil partners—non-exempt gifts of business or agricultural property (on the first to die's death)

I12.1141 Introductory

In some cases business or agricultural property owned by one party to a marriage or civil partnership is likely to qualify for IHT business or agricultural relief (see Divisions I7.1 and I7.3 for these categories of relieved property) on the death of the current owner of it, but will or might cease to qualify for the relief after his or her death, eg because it relates to a business which is personal to the current owner, or the executors may have

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