Date of inheritance for 6 year rule for agricultural tax relief

[renter]

I have a friend (a farmer) who inherited land from his Aunt in August 2003 but the paperwork for transfer was not complete until January 2004. He will qualify for agricultural tax relief on the inheritance if he does not sell the land within 6 years. When does the 6 year clock start? Is it when the Aunt died (Aug 2003) or when the paperwork was complete?

 

[Nige]

6 years from the date of the inheritance which will be the date of his aunt's death.