I have a client working farmer in partnership with sons, owns the farm land personally which is occupied by the partnership for farming, wishes to put the land in to a discretionary trust - value of land approx £2m. In this circumstance would the gift to trust qualify for Agricultural Property Relief
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You can't expect a (meaningful) yes/no answer given that lack of information. You have to help us to help you. Which of the APR tests are you concerned about?
As a general comment, APR applies to transfers of value and putting assets into trust is a transfer of value (irrespective of a potential application of the gift with reservation of benefit rules). But if (as your question seems to suggest) you didn't already know that bit, please *please* buy in some help.