Commentary

I7.363 Valuation of agricultural tenancies

IHT, trusts and estates

I7.363 Valuation of agricultural tenancies

I7.363 Valuation of agricultural tenancies

Agricultural tenancies are almost invariably non-assignable, but are still capable of having a taxable value. See I8.367.

There are important differences between the law of Scotland and the law of England as regards agricultural tenancies, which mean that valuation of such tenancies in Scotland is something of a separate subject. See I8.368.

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