Starke and another v Inland Revenue Commissioners
Starke and another v Inland Revenue Commissioners
- 1994
- Weekly Law Reports (1994) 1 WLR 888-892(5) .
ChD 4 February 1994. Held that land with farmhouse and outbuildings did not qualify for agricultural property relief as it did not fall within the definition of agricultural property set out in the Inheritance Tax Act 1984 s115(2) and did not qualify for relief under s116 of that Act. The land together with farmhouse and outbuildings was used by the deceased in carrying on farming business.
AGRICULTURAL PROPERTY RELIEFS
ATKINSON V DANCER
INHERITANCE TAX ACT 1984 S115(2)
MCGREGOR V ADCOCK
TAX RELIEF
TRANSFER OF VALUE
ChD 4 February 1994. Held that land with farmhouse and outbuildings did not qualify for agricultural property relief as it did not fall within the definition of agricultural property set out in the Inheritance Tax Act 1984 s115(2) and did not qualify for relief under s116 of that Act. The land together with farmhouse and outbuildings was used by the deceased in carrying on farming business.
AGRICULTURAL PROPERTY RELIEFS
ATKINSON V DANCER
INHERITANCE TAX ACT 1984 S115(2)
MCGREGOR V ADCOCK
TAX RELIEF
TRANSFER OF VALUE