Written Question·Treasury·UIN 14315
Agriculture: Inheritance Tax
Tabled: 14 November 2024
Answered: 19 November 2024
Named DayQuestion
Victoria Atkins
Conservative — Louth and Horncastle
To ask the Chancellor of the Exchequer, pursuant to the Answer of 11 November 2024 to Question 12741 on Business: Inheritance Tax, how many and what proportion of the estates that claimed both agricultural property relief and business property relief were
Answer
James MurrayWhen estates include a claim for both APR and BPR, the estate may not consist entirely of a farming business and its working capital. HMRC estimates that of the population of estates that claimed both APR and BPR in 2021-22, almost a quarter included a BP...
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