IHTM24177 - Lifetime transfers: The remaining agricultural property
This test is applied immediately before the death, but by reference to transferee바카라 사이트™s estate. The original property must qualify as agricultural property (IHTM24030) without regard to other assets that might form part of the deceased transferor바카라 사이트™s estate. You need to look at the circumstances that prevail in the transferee바카라 사이트™s estate and apply the usual range of tests to establish that the property is still agricultural property. So, if the transferee has changed to using the land for non-agricultural purposes, it is unlikely that agricultural relief will be available. (IHTM24180)