Starke and another v IRC
Starke and another v IRC
- 1996
- Estates Gazette [1996] 16 EG 115-117(3) .
CA 19 May 1995. Appeal against the decision that a property comprising of a farmhouse, piggery, egg production building, dairy, bull pen and loose boxes on a 2.5 acre site was not `land` under Interpretation Act 1978 s5 and was therefore subject to inheritance tax and was not entitled to Agricultural Property Relief. Executors appeal dismissed.
AGRICULTURAL PROPERTY RELIEFS
FARMHOUSE
FARMLAND
INHERITANCE TAX ACT 1984
INHERITANCE TAX
INTERPRETATION ACT 1978 S5
STARKE AND ANOTHER V IRC
CA 19 May 1995. Appeal against the decision that a property comprising of a farmhouse, piggery, egg production building, dairy, bull pen and loose boxes on a 2.5 acre site was not `land` under Interpretation Act 1978 s5 and was therefore subject to inheritance tax and was not entitled to Agricultural Property Relief. Executors appeal dismissed.
AGRICULTURAL PROPERTY RELIEFS
FARMHOUSE
FARMLAND
INHERITANCE TAX ACT 1984
INHERITANCE TAX
INTERPRETATION ACT 1978 S5
STARKE AND ANOTHER V IRC