questionText: To ask the Chancellor of the Exchequer, whether she has considered the potential merits of making farmers with land in a Self-Invested Personal Pension eligible for Agricultural Property Relief.
answerText: Assets do not qualify for agricultural property relief or business property relief when held within a pension. This is because the pension member is not treated for inheritance tax purposes as beneficially entitled to the underlying assets held by the pen...
heading: Agriculture: Inheritance Tax