Gordon Gekko
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It seems that the deceased/donor will need to be a farmer too. Good in that it stops people gaming the system.
This is not the fault of Government though. Up to farmers to have their affairs in order the same as everyone else.Potential massive unforeseen issue here.
Husband, the active farmer, dies. No succession plan like many farmers so wife inherits.
Wife is not active farmer. Kids inherit from mother. Now cannot get Agriculatural Relief even if they are actively farming the land...
But you must also pass the "Farmer Test", which is that at least 80% of your assets are agricultural.land can also be leased for a period of at least 6 years to qualify as an active farmer