IHT agricultural property relief farmhouses, manor houses and McKenna's executors
Language: English Series: Farm Tax Brief ; 21(9) November 2006, 1-3(3)Publication details: 2006Subject(s): Summary: Special Commissioners decision in Annand and Others (Executors of McKenna Deceased) v HMRC (2006) UK SPC 565 (McKenna). The appeal concerned a claim for IHT Agricultural Property Relief for a substantial house, on the basis that it was a farmhouse. The taxpayers lost. NB. This issue of Farm Tax Brief was devoted to this case (see also L136926 and L136910).No physical items for this record
Special Commissioners decision in Annand and Others (Executors of McKenna Deceased) v HMRC (2006) UK SPC 565 (McKenna). The appeal concerned a claim for IHT Agricultural Property Relief for a substantial house, on the basis that it was a farmhouse. The taxpayers lost. NB. This issue of Farm Tax Brief was devoted to this case (see also L136926 and L136910).