Starke and another (executors of Brown deceased) v Inland Revenue Commissioners
Language: English Series: Simon`s Tax Cases ; (1995) STC 689-695(7)Publication details: 1995Subject(s): Summary: CA 19 May 1995. Land comprising a farmhouse and outbuildings was not property within Inheritance Tax Act 1984 s115(2) and therefore a claim for relief from inheritance tax was refused. An appeal based on the meaning of `agricultural land` given under Interpretation Act 1978 sch 1 and s5 was dismissed.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS53337 (Browse shelf(Opens below)) | 1 | Available | 3629-1001 |
CA 19 May 1995. Land comprising a farmhouse and outbuildings was not property within Inheritance Tax Act 1984 s115(2) and therefore a claim for relief from inheritance tax was refused. An appeal based on the meaning of `agricultural land` given under Interpretation Act 1978 sch 1 and s5 was dismissed.