I hope this can assist you:

There are three capital gains tax relief on a land which was used in an agricultural business, whether by the farmer or contracted out, there are three CGT reliefs when the property is sold or transferred.

● Rollover relief: The gains incurred from the sale of anything relating to the farm can be rolled over as long as they are reinvested elsewhere on the estate, thus avoiding CGT at 18 per cent.

● Holdover relief: This relief works in relation to people putting farmland or property into a trust or transferring it into another person’s name. For example, if a father was transferring the farm into his son’s name, the taxable gain could be deferred until the son sold the farm.

● Entrepreneurs’ relief: This relief gives an effective tax rate of 10 per cent on certain business disposals, up to a lifetime limit of £1m of gains per individual. However, it is only for business assets, rather than property, such as selling a part-share in the working farm’s profits.

However there is a IHT relief of 100 per cent if the farmland was either farmed by the owner, or someone on behalf of the owner, for two years

I'm pretty sure there aren't any other reliefs.

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