Arnander and others (Executors of McKenna Deceased) v Revenue and Customs Commissioners (Record no. 106542)

MARC details
000 -LEADER
fixed length control field 01839cam a2200265 4500
001 - CONTROL NUMBER
control field L136910
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 070302n2006 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u136910
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 00 - TITLE STATEMENT
Title Arnander and others (Executors of McKenna Deceased) v Revenue and Customs Commissioners
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2006
520 ## - SUMMARY, ETC.
Summary, etc. [2006] SPC00565. The appellant executors of David and Lady Cecilia McKenna deceased argued for agricultural property relief for inheritance tax purposes on a farmhouse. Issues arising concerned whether the house had the characteristics of a farmhouse, and whether the building was disproportionately large compared to the land to be considered a farmhouse. The owner also appeared to have only a small part in farming operations. "Held": the executors failed to persuade the Land's Tribunal that the full value of the estate house could properly be regarded as agricultural value for the purpose of agricultural property relief. The property was not of a character appropriate to the agricultural property nor had it been occupied for the purposes of agriculture throughout the period ending with the relevant dates of death. See: L139900; L136926
590 ## - LOCAL NOTE (RLIN)
Local note KA
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element McKennas' Executors v HM Renvenue and Customs Commissioners
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element MCKENNA
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INHERITANCE TAX ACT 1984 S115(2)
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ROSSER V INLAND REVENUE COMMISSIONERS
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LINDSAY V INLAND REVENUE COMMISSIONERS
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INLAND REVENUE COMMISSIONERS V WHITEFORD
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element KORNER V INLAND REVENUE COMMISSIONERS
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name England
Chronological subdivision 886-
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY APPRAISAL AND VALUATION-INHERITANCE VALUATION
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.financeandtaxtribunals.gov.uk/aspx/view.aspx?id=2756">https://www.financeandtaxtribunals.gov.uk/aspx/view.aspx?id=2756</a>
Public note View the item free of charge at www.financeandtaxtribunals.gov.uk...
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
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    Dewey Decimal Classification     Virtual Virtual Online 02/03/2007   ONLINE PUBLICATION 136910-1001 06/08/2019 1 06/08/2019 Law report