Farmhouse was not agricultural land
Farmhouse was not agricultural land
- 1995
- Independent 24 May 1995, 31(1) .
"Starke v Inland Revenue Commissioners" CA 19 May 1995. Held that a 2.5 acre site including a six bedroom farmhouse and assortment of outbuildings did not come within s115(2) of the Inheritance Tax Act 1984.
PROPERTY-RURAL AND NATURAL ASSETS-AGRICULTURAL PROPERTY-AGRICULTURAL LAND
INHERITANCE TAX ACT 1984
"Starke v Inland Revenue Commissioners" CA 19 May 1995. Held that a 2.5 acre site including a six bedroom farmhouse and assortment of outbuildings did not come within s115(2) of the Inheritance Tax Act 1984.
PROPERTY-RURAL AND NATURAL ASSETS-AGRICULTURAL PROPERTY-AGRICULTURAL LAND
INHERITANCE TAX ACT 1984