Lloyds TSB Private Banking Plc (personal representative of Rosemary Antrobus deceased) v Peter Twiddy (Inland Revenue Capital Taxes) (Record no. 76202)

MARC details
000 -LEADER
fixed length control field 01948cab a2200217 4500
001 - CONTROL NUMBER
control field ##L131626
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 051121n2005 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u131626
245 00 - TITLE STATEMENT
Title Lloyds TSB Private Banking Plc (personal representative of Rosemary Antrobus deceased) v Peter Twiddy (Inland Revenue Capital Taxes)
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2005
520 ## - SUMMARY, ETC.
Summary, etc. [2005] EWLands DET 47 2004, 10 October 2005. Concerns the agricultural value of a farmhouse which was held at an earlier hearing to qualify for agricultural property relief as being of a character appropriate to the property. Appeal against the determination of the Special Commissioners ([2002] STC (SCD) 468, unreported) that part of the property, consisting of a dwelling-house and other land had a market value in excess of its value as agricultural property with the consequence that inheritance tax would be payable on the amount by which the market value exceeded the agricultural value. L contended that the agricultural value was the same as the market value. "Held": the value determined by the Inland Revenue to the effect that the agricultural value of the farmhouse was 70% of the market value was correct. Even if the possible bid of a so-called lifestyle farmer purchaser could have been taken into account, a 15% discount from the market value would have to be made in arriving at the agricultural value on account of the effect of the Inheritance Tax 1984 s115(3) covenant.
590 ## - LOCAL NOTE (RLIN)
Local note IKA221105
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INHERITANCE TAX ACT 1984 S222(1)
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ANTROBUS'S PERSONAL REPRESENTATIVE V TWIDDY (INLAND REVENUE CAPITAL TAXES)
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 INHERITANCE TAX ACT 1984 S222(4B)
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INHERITANCE TAX ACT 1984 S222(4)
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY TAXATION
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.bailii.org/ew/cases/EWLands/2005/DET_47_2004.html">https://www.bailii.org/ew/cases/EWLands/2005/DET_47_2004.html</a>
Public note View the judgment free of charge at www. bailii.org...
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
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    Dewey Decimal Classification     Virtual Virtual Online 21/11/2005   ONLINE PUBLICATION 131626-2001 06/08/2019 1 06/08/2019 Law report