- H and W farm but all farm in name of H. If H gifts half to W, and W dies before two years, will s121 IHTA (successive transfers) mean W’s estate attracts APR, provided she occupies for agricultural purposes on her death?
- H farms and gifts half the farm to W, and W dies 4 years later. Is it correct that W’s estate will not get APR unless she occupied it for agricultural purposes when she dies-and that she would get it under the 7 year rule (as relaxed by s121) even if she had not so occupied for the previous 2 years?
Simon Northcott