“While landowners and their advisors often cement tax benefits as the reason for using Conacre, the work of the CAAV . showed that conacre has no tax advantage over land leased on longer leases, neither for inheritance tax nor for capital gains tax,” Moody said. Until recently, Her Majesty`s revenues and customs have facilitated the total exemption from inheritance tax on agricultural land, which has been brought into line by accepting that this country is eligible for both the relief of agricultural property and the alleviation of commercial property, a policy reflected in the Inheritance Tax Manual, which served as a guide for Her Majesty`s tax and customs officers. I welcome the fact that the Prime Minister raised the issue at the highest level in Westminster.  During the 19th The conacre country was normally rented according to a system of eleven months, considered long enough to sow and harvest a crop, without however creating a relationship between the owner and the tenant. . . .