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Arnander and others (Executors of McKenna Deceased) v Revenue and Customs Commissioners

Language: English Publication details: 2006Subject(s): Online resources: Summary: [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
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Law report Virtual Online ONLINE PUBLICATION (Browse shelf(Opens below)) 1 Available 136910-1001

[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