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Agricultural property

Language: English Series: Estates Gazette Case Summaries ; 1994 EGCS 22(1)Publication details: 1994Subject(s): Summary: "Starke and another v Inland Revenue Commissioners" ChD 4 February 1994 held that the property in question did not qualify for inheritance tax relief on the grounds that it did not meet the criteria laid down in Inheritance Tax Act 1984 s115(2) relating to `agricultural land or pasture`.

"Starke and another v Inland Revenue Commissioners" ChD 4 February 1994 held that the property in question did not qualify for inheritance tax relief on the grounds that it did not meet the criteria laid down in Inheritance Tax Act 1984 s115(2) relating to `agricultural land or pasture`.