Beware of big farmhouses...

Barr, Alan R.

Beware of big farmhouses... - 2007 - Land Business Scotland 17 January 2007, 19(1) .

Looks at a recent legal decision which has increased growing doubts over the availability of Agricultural Property Relief from Inheritance Tax in relation to certain houses.


MCKENNAS' EXECUTORS V HMRC
AGRICULTURAL PROPERTY RELIEF
INHERITANCE TAX


United Kingdom--