IHT agricultural property relief farmhouses, manor houses and McKenna's executors
IHT agricultural property relief farmhouses, manor houses and McKenna's executors
- 2006
- Farm Tax Brief 21(9) November 2006, 1-3(3) .
Special Commissioners decision in Annand and Others (Executors of McKenna Deceased) v HMRC (2006) UK SPC 565 (McKenna). The appeal concerned a claim for IHT Agricultural Property Relief for a substantial house, on the basis that it was a farmhouse. The taxpayers lost. NB. This issue of Farm Tax Brief was devoted to this case (see also L136926 and L136910).
MCKENNAS' EXECUTORS V HMRC
AGRICULTURAL PROPERTY RELIEFS
INHERITANCE TAX
United Kingdom--
Special Commissioners decision in Annand and Others (Executors of McKenna Deceased) v HMRC (2006) UK SPC 565 (McKenna). The appeal concerned a claim for IHT Agricultural Property Relief for a substantial house, on the basis that it was a farmhouse. The taxpayers lost. NB. This issue of Farm Tax Brief was devoted to this case (see also L136926 and L136910).
MCKENNAS' EXECUTORS V HMRC
AGRICULTURAL PROPERTY RELIEFS
INHERITANCE TAX
United Kingdom--