Starke and another v Inland Revenue Commissioners
Language: English Series: Weekly Law Reports ; (1994) 1 WLR 888-892(5)Publication details: 1994Subject(s): Summary: ChD 4 February 1994. Held that land with farmhouse and outbuildings did not qualify for agricultural property relief as it did not fall within the definition of agricultural property set out in the Inheritance Tax Act 1984 s115(2) and did not qualify for relief under s116 of that Act. The land together with farmhouse and outbuildings was used by the deceased in carrying on farming business.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS50986 (Browse shelf(Opens below)) | 1 | Available | 3927-1001 |
ChD 4 February 1994. Held that land with farmhouse and outbuildings did not qualify for agricultural property relief as it did not fall within the definition of agricultural property set out in the Inheritance Tax Act 1984 s115(2) and did not qualify for relief under s116 of that Act. The land together with farmhouse and outbuildings was used by the deceased in carrying on farming business.