Transfer of farmland to spouse and APR

A client transferred farmland to their spouse in 2019. The farmland was farmed by someone else. Our client's husband died in 2022. As 7 years had not passed since the transfer, are we unable to claim APR on the farmland? Or as the farmland was transferred from his spouse the transfer is seen to be dated when our client originally inherited it back in 2006.

Hi 

Please refer to Selling online and paying taxes - information sheet and the online tool to suit your personal circumstances.

Thank you

Thank you. However the information sheet doesn't answer my question. Is Agricultural Property Relief available on farmland transferred from a wife to a husband if - The farmland wasn't farmed by the wife or husband but by someone else. We know if the farmland was owned for 7 year after the transfer our client could claim APR. Unfortunately the husband died 3 years after the date of transfer. Does the ownership of the land for IHT purposes start on the date of the transfer or is it back dated to when the wife came into ownership of the farmland.

Hi Rhys C,
You would need to contact the Inheritance Tax Helpline for advice on this matter. 
Contact details here:
Inheritance Tax: general enquiries
Thank you.