Agricultural property
Agricultural property
- 1996
- Estates Gazette Case Summaries 1996 EGCS 70(1) (14/03/96) .
"G W Harrold Exors v Inland Revenue Commissioners" Special Commissioner of Income Tax 14 March 1996. H appealed against IRC decision that inheritance tax relief not available on farmhouse because it was not `occupied for purposes of agriculture` for tax purposes. Appeal dismissed.
AGRICULTURAL PROPERTY
G W HARROLD EXORS V COMMISSIONERS OF INLAND REVENUE
INHERITANCE TAX ACT 1984
INHERITANCE TAX
TAX RELIEF
"G W Harrold Exors v Inland Revenue Commissioners" Special Commissioner of Income Tax 14 March 1996. H appealed against IRC decision that inheritance tax relief not available on farmhouse because it was not `occupied for purposes of agriculture` for tax purposes. Appeal dismissed.
AGRICULTURAL PROPERTY
G W HARROLD EXORS V COMMISSIONERS OF INLAND REVENUE
INHERITANCE TAX ACT 1984
INHERITANCE TAX
TAX RELIEF