Rhys Culley

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.

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.

A rental property is undergoing major repairs due to dry rot and damp. The landlord has found temporary accommodation for her tenant. As the landlord is still receiving the rent from the tenant and the landlord is paying for the temporary accommodation is the rent paid for the temporary accommodation allowable as an expense against the rent being received.

If a landlord charges a membership fee to gain entry to a public house/bar, what would be the treatment of the membership fee for vat and income tax purposes.

A client inherited a quarter share in a property in 2010 and a further quarter in 2015. If our client sells her 2 quarter shares to 2 different buyers, would we need to report the gain separately to HMRC - submit 2 reports?

Can a client reclaim the VAT charged by a solicitor and estate agent when selling farmland and the farmhouse.

Would a subcontractor who is VAT registered and working for a contractor who is installing solar panels charge zero VAT or use the reverse charge option? Is there a difference answer if working on a domestic house or a commercial building?