Starke and another v IRC
Language: English Series: Estates Gazette ; [1996] 16 EG 115-117(3)Publication details: 1996Subject(s): Summary: CA 19 May 1995. Appeal against the decision that a property comprising of a farmhouse, piggery, egg production building, dairy, bull pen and loose boxes on a 2.5 acre site was not `land` under Interpretation Act 1978 s5 and was therefore subject to inheritance tax and was not entitled to Agricultural Property Relief. Executors appeal dismissed.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS55072 (Browse shelf(Opens below)) | 1 | Available | 13975-1001 |
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CA 19 May 1995. Appeal against the decision that a property comprising of a farmhouse, piggery, egg production building, dairy, bull pen and loose boxes on a 2.5 acre site was not `land` under Interpretation Act 1978 s5 and was therefore subject to inheritance tax and was not entitled to Agricultural Property Relief. Executors appeal dismissed.